CIT v. Hero Cycles Pvt. Ltd.

319 ITR 409Supreme Court of India2009#6334 most cited

What is CIT v. Hero Cycles Pvt. Ltd. authority for?

The CIT(A) lacks the power under Section 154 to recall their own order for multiple assessment years, as confirmed by Supreme Court precedents.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v. Hero Cycles Pvt. Ltd. · CIT(A) power · Section 154 · recall order · multiple assessment years · Supreme Court judgment

Judgments citing CIT v. Hero Cycles Pvt. Ltd.

DCIT Central Circle-74(1), New Delhi vs. Fortis Hospital Ltd., Gurgaon

In the result, the appeal of the Revenue is dismissed

ITA 241/DEL/2023[2012-13]Status: DisposedITAT Delhi06 Nov 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. Fortis Hospital Ltd. Central Circle- Tower-A, Unitech Business 74(1), New Delhi. Park, Block-F South City-1, Section-41, Gurgaon, Haryana 122 001 Pan Aabcf3718N (Appellant) (Respondent)

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri Vivek Kumar Upadhyay
Section 133ASection 192Section 192BSection 194JSection 201(1)

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society vs DCIT (TDS) (2009) 319 ITR 409 (Kar), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (At) 244 (Bang:), Nai Rajdhani Path Pramandal vs CIT (2016) 384 ITR 328 (Pat) and Ghaziabad Development Authority vs Union of India (2017) 395 ITR 597 (All.) 5 The proviso to section 201 inserted by the Finance Act, 2012 w... 01.07.2012 recognizes the aforesaid legal position and deems the deductor…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5330/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5329/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5328/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT Circle-74(1), New Delhi vs. Fortis Healthcare Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5327/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT, Circle- 74(1), New Delhi vs. Fortis C- Doc Healthcare Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5326/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT, Circle- 74(1), New Delhi vs. Fortis C- Doc Healthcare Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5325/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5324/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5323/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT Circle-74(1), Delhi vs. Fortis Hospitals Ltd., Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5322/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5322/Del/2019 : Asstt. Year 2017-18 Ita No. 5323/Del/2019 : Asstt. Year 2016-17 Ita No. 5324/Del/2019 : Asstt. Year 2017-18 Ita No. 5327/Del/2019 : Asstt. Year 2016-17 Ita No. 5328/Del/2019 : Asstt. Year 2016-17 Ita No. 5329/Del/2019 : Asstt. Year 2017-18 Ita No. 5330/Del/2019 : Asstt. Year 2017-18 Acit, Vs. Fortis Hospitals Ltd., Circle-74(1), Escort Heart Institute & Research New Delhi-110092 Centre, Okhla Road, South Delhi, New Delhi-110025 (Appellant) (Respondent) Pan No. Aabcf3718N

For Appellant: Sh. R. M. Mehta, CAFor Respondent: Sh. Lalit Kishore, Sr. DR
Section 192Section 192BSection 194JSection 201

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels ITA Nos. 5322 to 5330/Del/2019 6 Fortis Hospitals & C-Doc Healthcare Ltd. Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5320/DEL/2019[2017-18]Status: DisposedITAT Delhi27 Jun 2022AY 2017-18

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the dedu…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5319/DEL/2019[2016-17]Status: DisposedITAT Delhi27 Jun 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the dedu…

ACIT, Circle-74(1), New Delhi vs. Escorts Heart Institute & Research Centre Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 5318/DEL/2019[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita Nos.5318 To 5320/Del/2019 Asstt. Years: 2011-12, 2016-17 & 2017-18

For Appellant: Sh. R.M. Mehta, CA
Section 192Section 192BSection 194JSection 201(1)

…la Beverages (P) Ltd. vs CIT (2007) 293 ITR 226 (SC) took the view that no demand u/s 201 could be enforced once the deductor had satisfied the AO that the deductee had paid the taxes. The other judgements are Children's Education Society us DCIT (TDS) (2009) 319 ITR 409 (Karl), TRO vs Bharat Hotels Ltd. (2009) 318 ITR (AT) 244 (Bang.), NaiRajdhani Path Pramandal us CIT (2016) 384 ITR 328 (Pat.) and Ghaziabad Development Authority us Union of India (2017) 395 ITR 597 (All.) 8. The proviso to section 201 inserted by the Finance Act, 2012 w.e.f. 01.07.2012 recognizes the aforesaid legal position and deems the dedu…

Shri Peter Caddy, Bangalore vs. Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 2389/BANG/2018[2012-13]Status: DisposedITAT Bangalore03 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ower u/s 154 of the Act so as to recall the his own order for all these assessment years u/s 154 of the Act and he relied on the judgement of Hon’ble Supreme Court in the case of CIT Vs. Hero Cycles Pvt. Ltd. 228 ITR 463 and also Mepco Industries Ltd. Vs. CIT 319 ITR 409 (SC) and in the case of T.S. Balaram, ITO Vs. Volkart Brothers 82 ITR 50 (SC) and also order of the Tribunal in the case of Chandigarh bench in ITA No.877/CHD/2011 dated 8.11.2011 in the case of Shri Harinder Singh Vs. ITO. 11. After going through the facts and circumstances of the case, we are of the opinion that the CIT(A) on earlier occasion i…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1633/BANG/2018[2012-13]Status: DisposedITAT Bangalore03 Mar 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ower u/s 154 of the Act so as to recall the his own order for all these assessment years u/s 154 of the Act and he relied on the judgement of Hon’ble Supreme Court in the case of CIT Vs. Hero Cycles Pvt. Ltd. 228 ITR 463 and also Mepco Industries Ltd. Vs. CIT 319 ITR 409 (SC) and in the case of T.S. Balaram, ITO Vs. Volkart Brothers 82 ITR 50 (SC) and also order of the Tribunal in the case of Chandigarh bench in ITA No.877/CHD/2011 dated 8.11.2011 in the case of Shri Harinder Singh Vs. ITO. 11. After going through the facts and circumstances of the case, we are of the opinion that the CIT(A) on earlier occasion i…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1632/BANG/2018[2010-11]Status: DisposedITAT Bangalore03 Mar 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ower u/s 154 of the Act so as to recall the his own order for all these assessment years u/s 154 of the Act and he relied on the judgement of Hon’ble Supreme Court in the case of CIT Vs. Hero Cycles Pvt. Ltd. 228 ITR 463 and also Mepco Industries Ltd. Vs. CIT 319 ITR 409 (SC) and in the case of T.S. Balaram, ITO Vs. Volkart Brothers 82 ITR 50 (SC) and also order of the Tribunal in the case of Chandigarh bench in ITA No.877/CHD/2011 dated 8.11.2011 in the case of Shri Harinder Singh Vs. ITO. 11. After going through the facts and circumstances of the case, we are of the opinion that the CIT(A) on earlier occasion i…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1631/BANG/2018[2009-10]Status: DisposedITAT Bangalore03 Mar 2021AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ower u/s 154 of the Act so as to recall the his own order for all these assessment years u/s 154 of the Act and he relied on the judgement of Hon’ble Supreme Court in the case of CIT Vs. Hero Cycles Pvt. Ltd. 228 ITR 463 and also Mepco Industries Ltd. Vs. CIT 319 ITR 409 (SC) and in the case of T.S. Balaram, ITO Vs. Volkart Brothers 82 ITR 50 (SC) and also order of the Tribunal in the case of Chandigarh bench in ITA No.877/CHD/2011 dated 8.11.2011 in the case of Shri Harinder Singh Vs. ITO. 11. After going through the facts and circumstances of the case, we are of the opinion that the CIT(A) on earlier occasion i…

Deputy Commissioner of Income Tax Central Circle-2(1), Bangalore vs. Shri Peter Caddy, Bangalore

In the result, all the appeals filed by the revenue in ITA

ITA 1630/BANG/2018[2008-09]Status: DisposedITAT Bangalore03 Mar 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1630 To 1633/Bang/2018 Assessment Years: 2008-09, 2009-10, 2010-11 & 2012-13 Respectively

For Appellant: Smt. R. Prathibha, A.RFor Respondent: Muzaffar Hussain, D.R
Section 143(3)

…ower u/s 154 of the Act so as to recall the his own order for all these assessment years u/s 154 of the Act and he relied on the judgement of Hon’ble Supreme Court in the case of CIT Vs. Hero Cycles Pvt. Ltd. 228 ITR 463 and also Mepco Industries Ltd. Vs. CIT 319 ITR 409 (SC) and in the case of T.S. Balaram, ITO Vs. Volkart Brothers 82 ITR 50 (SC) and also order of the Tribunal in the case of Chandigarh bench in ITA No.877/CHD/2011 dated 8.11.2011 in the case of Shri Harinder Singh Vs. ITO. 11. After going through the facts and circumstances of the case, we are of the opinion that the CIT(A) on earlier occasion i…

CIT v. Hero Cycles Pvt. Ltd. (319 ITR 409) — Cited in 18 Judgments | BharatTax