CIT v. Harishchandra Gupta

325 ITR 599High Court2010#4089 most cited

What is CIT v. Harishchandra Gupta authority for?

The principle of consistency mandates that if an assessee's facts in earlier and subsequent assessment years are identical to the year under consideration, they should not be denied exemption under sections 11/12 of the Act.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Harishchandra Gupta · 325 ITR 599 · Section 11 · Section 12 · Principle of Consistency · Charitable Trust Exemption · Trust Income

Sections most often in play

Section 143(3)Section 1961 - Sections 14A Section 1962 - Rule 8D Section 22 Section 23 Section 23(1)(c)Section 23(5)Section 80-IA(5)

Issues it is cited on

section 13(2)(c)section 144(b)advancement of general public utility section 12a(a)section 13(2)section 11(4a)section 13(3)section 13(1)(c)section 11(1)(a)section 13(1)section 40a(2)section 11(1)

Judgments citing CIT v. Harishchandra Gupta

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

….) • CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) • DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) • CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) • CIT v Harishchandra Gupta 132 ITR 799 (Ori) • CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) • CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed vide SLP (CC) No. 137912014 by the Hon'ble Supreme Court on 07.02.2014. In that view of the matter, the assessee is entitled for deduction under section 80-IB(10) of the Act and thus, the grounds of appeal raised by the Department deserves to be dismissed and the CO…

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

ITA 344/ASR/2010[2007-08]Status: DisposedITAT Amritsar07 Dec 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 421/ASR/2009[2006-07]Status: DisposedITAT Amritsar07 Dec 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 39/ASR/2007[2003-04]Status: DisposedITAT Amritsar07 Dec 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 328/ASR/2007[2004-05]Status: DisposedITAT Amritsar07 Dec 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 177/ASR/2006[2001-02]Status: DisposedITAT Amritsar07 Dec 2023AY 2001-02

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 272/ASR/2004[1997-98]Status: DisposedITAT Amritsar07 Dec 2023AY 1997-98

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

ITA 261/ASR/2004[1999-2000]Status: DisposedITAT Amritsar07 Dec 2023AY 1999-2000

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 185/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R

Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

…CIT V. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT vs. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) - CIT vs. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) 13. In view of the aforesaid, since the facts in the present case of the assessee in the earlierand subsequent assessment years are identical to the assessment year under consideration, thus, on the basis of principle of consistency, the assessee should not have been denied exemption under sections 11/12 of the Act. Re: Alleged violation…

STERIA (INDIA) LTD.,NOIDA vs. ADDL. CIT, SPL. RANGE- 8 , NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

….) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP dismissed. 53. Therefore he submitted that department having accepted that the deduction in respect of MTM losses is allowable in the preceding year(s), the same stand ought not to be changed/ modified, during the year under consideration, even on the principle of consistency…

M/S STERIA NDIA LTD.,,NOIDA vs. ADDL CIT, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

….) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP dismissed. 53. Therefore he submitted that department having accepted that the deduction in respect of MTM losses is allowable in the preceding year(s), the same stand ought not to be changed/ modified, during the year under consideration, even on the principle of consistency…

STERIA INDIA LTD.,NOIDA vs. ADDL.CIT, SPECIAQL RANGE-8, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

….) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP dismissed. 53. Therefore he submitted that department having accepted that the deduction in respect of MTM losses is allowable in the preceding year(s), the same stand ought not to be changed/ modified, during the year under consideration, even on the principle of consistency…

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

….) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed. Thus, in view of the above, the department having accepted that STB's are eligible for depreciation @ 60% in earlier as well as subsequent years, the same stand ought not to be changed/ modified during the year under consideration even on the principle of consistenc…

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

….) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed. Thus, in view of the above, the department having accepted that STB's are eligible for depreciation @ 60% in earlier as well as subsequent years, the same stand ought not to be changed/ modified during the year under consideration even on the principle of consistenc…

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019

….) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP dismissed. Thus, in view of the above, the department having accepted that STB's are eligible for depreciation @ 60% in earlier as well as subsequent years, the same stand ought not to be changed/ modified during the year under consideration even on the principle of consistenc…

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…xport Promotion Council: 244 ITR 734 (Del), CIT V. Dalmial Promoters Developers (P) Ltd: 281 ITR 346 (Del.), DIT(E) v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) CIT V. Girish. Mohan Ganeriwala: 260 ITR 417 (P&H) CIT vs. Sewa Bharti Haryana Pradesh: 325 ITR 599 (P&H) CIT vs. P. Khrishna Warrier: 208 ITR 823 (Ker) CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) g) In view of the aforesaid, it is submitted that classification and acceptance of “golf course” as “plant” in the initial year(s) operates as res-judicata and binds both the assessee and the Revenue. In these circumstances, the assessing officer h…

LANDBASE INDIA LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4998/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Aug 2019AY 2010-11

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR

Section 143(3)Section 147Section 148Section 32(1)

…xport Promotion Council: 244 ITR 734 (Del), CIT V. Dalmial Promoters Developers (P) Ltd: 281 ITR 346 (Del.), DIT(E) v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) CIT V. Girish. Mohan Ganeriwala: 260 ITR 417 (P&H) CIT vs. Sewa Bharti Haryana Pradesh: 325 ITR 599 (P&H) CIT vs. P. Khrishna Warrier: 208 ITR 823 (Ker) CIT vs. Harishchandra Gupta 132 ITR 799 (Ori) g) In view of the aforesaid, it is submitted that classification and acceptance of “golf course” as “plant” in the initial year(s) operates as res-judicata and binds both the assessee and the Revenue. In these circumstances, the assessing officer h…

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