CIT v. Intel Techno India P. Ltd.

57 Taxmann.com 159High Court2015#7498 most cited
15

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

Sections most often in play

Section 143(3)Section 144Section 250Section 263Section 281(1)(ii)Section 59Section 68

Issues it is cited on

section 292bchange of opinionservice of noticecross objectionsection 263section 131section 26notice under section 148reassessment proceedingssection 153asection 68previous year

Judgments citing CIT v. Intel Techno India P. Ltd.

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU vs. M/S TRISHUL DEVELOPERS, BENGALURU

ITA 767/BANG/2025[2010-11]Status: DisposedITAT Bangalore29 Sept 2025AY 2010-11
Section 132Section 153ASection 153CSection 292Section 69C

…{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\n\"B\" BENCH : BANGALORE\nBEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER\nAND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER\nITA Nos.764 to 767/Bang/2025\n Assessment Years : 2006-07, 2008-09 to 2010-11\nDCIT,\nCentral Circle – 2(2),\nBangalore.\nAPPELLANT\nVs.\nM/s. Trishul Developers,\nNo.9, Asha Ali Askar Road,\nCunnigham Road,\nBangalore - 560 103.\nPAN : AAAFT 9756 G\nRESPONDENT\nAssessee by\n:\nShri. A. Shankar, Sr. Advocate\nRevenue by\n:\nShri. Muthu Shankar, CIT(DR)(ITAT), Bangalore.\nDate of hearing\n:\n03.09.2025\nDate of Pronouncement:\n29.09.2025\nORDER\nP…

VARAM CAPITAL PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-3(1), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT
Section 143(3)Section 144Section 263Section 68

…आयकर अपीलीय अिधकरण ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1222/Chny/2025 िनधा"रण वष" /Assessment Year: 2017-18 Varam Capital Pvt. Ltd., The Dy. Commissioner of No.3726, No.41, 6th Avenue, Vs. Income Tax, Q Block, Anna Nagar, Corporate Circle-3(1), Chennai – 600 040. Chennai. [PAN: AABCK4258L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant by : Shri T.V.Muthuabhirami, A…

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…o. 4593, 4748/Mum/2011 order dated 09.03.2016. 7. Order of the Tribunal Kolkata Bench, in the case of Emerald Company Ltd in ITA no. 428/Ko1/2015 order dated 13.01.2016 8. Judgment of Karnataka High Court in the case of CIT v Intel Techno India P. Ltd. (2015) 57 Taxmann.com 159 (Kar) 9. Order of the Tribunal Kolkata Bench, in the case of Gestener (India) ACIT in 1TA no. 275/Ko1/2007 " 4. It was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High…

ITO, WARD-6(1), KOLKATA vs. M/S DANIEL COMMODITIES PVT. LTD., KOLKATA

ITA 645/KOL/2020[2009-10]Status: DisposedITAT Kolkata07 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

Section 143(1)Section 144Section 147Section 148Section 151Section 250Section 263

…o. 4593, 4748/Mum/2011 order dated 09.03.2016. 7. Order of the Tribunal Kolkata Bench, in the case of Emerald Company Ltd in ITA no. 428/Ko1/2015 order dated 13.01.2016 8. Judgment of Karnataka High Court in the case of CIT v Intel Techno India P. Ltd. (2015) 57 Taxmann.com 159 (Kar) 9. Order of the Tribunal Kolkata Bench, in the case of Gestener (India) ACIT in 1TA no. 275/Ko1/2007 " 4. It was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High…

M/S. GYANSHANKAR INVESTMENT & TRADING CO. P. LTD.(BEFORE AMALGAMATION M/S. STELLAR CREDIT& E-TRADING P. LTD),MUMBAI vs. THE DCIT CIRCLE-7(1)(1), , MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1584/MUM/2020[2012-13]Status: DisposedITAT Mumbai29 Oct 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadaleassessment Year: 2012-13

For Appellant: Shri Vishnu Agarwal, A.RFor Respondent: Shri Salil Mishra, D.R
Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Gyanshankar The DCIT, Investment & Tradinv Co. Circle 7(1)(1), Pvt. Ltd. Room No.124, (Before Amalgamation Aayakar Bhavan, M/s. Stellar Credit & E- Vs. New Marine Lines, Trading Pvt. Ltd.), Mumbai - 400020 2501, RNA Mirage, S.K. Ahire Marg, Worli, Mumbai – 400018 PAN: AABCG3362R (Appellant) (Respondent) Present for: Assessee by : Shri Vishnu Agarwal, A.R. Revenue by : Shri Salil Mishra, D.R. Date of Hearing : 09.08.2021 Date of Pr…

PR COMMISSIONER OF vs. M/S QUANTECH GLOBAL SERVICES LTD

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

M/S. HARYANA GRAMIN BANK,ROHTAK vs. DCIT, ROHTAK

In the result, the appeal of the assessee is allowed

ITA 1073/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Aug 2020AY 2012-13

Bench: Shri O.P.Kant & Shri Kuldip Singh

Section 143(2)Section 143(3)Section 14ASection 43D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1073/Del./2016 Assessment Year: 2012-13 Haryana Gramin Bank, Vs. DCIT, (Now Sarva Haryana Gramin Rohtak Circle, Bank) Rohtak H.O Near Bajrang Bhawan, Delhi Road, Rohtak PAN:AAALH0138G (Appellant) (Respondent) Assessee by Shri Vivek Gupta, CA Department by Shri Munesh Kumar, CIT(DR) Date of hearing 28.08.2020 Date of pronouncement 28.08.2020 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 21/12/2015 passed by the learned…

M/S. RUDRAKSHA AGENCIES CO. LTD.,NEW DELHI vs. DCOT, NEW DELHI

In the result, the appeal is allowed

ITA 6299/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Oct 2018AY 2012-13

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2012-13

Section 143(3)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2012-13 Rudraksha Agencies Co. Ltd., C/o vs. DCIT, Circle 21(2) M/s. RRA TAXINDIA, D-28, South New Delhi. Extension, Part-I, New Delhi. PAN- AADCR7562E (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta, Advocate & Sh. Somil Agarwal, Advocate Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 11.09.2018 Date of Pronouncement 25.10.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order of ld. CIT(A)-3…

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 260Section 268

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 04TH DAY OF FEBRUARY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE V.SRISHANANDA ITA NO.439/2018 BETWEEN: 1. PR. COMMISSIONER OF INCOME-1 TAX-7, BMTC COMPLEX, KORAMANGALA BANGALORE 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-16(3) BANGALORE …APPELLANTS (BY SRI.SANMATHI E.I., ADV.) AND: M/S.QUANTECH GLOBAL SERVICES LTD., (SINCE MERGED WITH WIPRO LTD.,) DODDAKANNELLI, SARJAPUR ROAD BENGALURU AAACQ0681N … RESPONDENT (BY SRI.S.GANE…

THE DY. CIT, CIRCLE - 2(1),, VIJAYAWADA vs. SRI C.D.S.PRAKASA RAO, L/H. C.D.V. SUBBA RAO,, VIJAYAWADA

In the result, appeal of the revenue is allowed for statistical purpose

ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar

For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR
Section 143(3)Section 147Section 148Section 436oSection 43B

…आयकर अपीली यअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.CIT, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada LR of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [PAN :ADAPC2488D] Museum Road Governorpet Vijayawada [PAN : ADKPC7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri…

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 INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER : A.Y : 2009-10 Diebold Systems Pvt. Ltd., Vs. DCIT-12(2)(1), Mumbai (Successor to Diebold India Pvt. Ltd.) (Respondent) Rolta Tower-1, 5th floor, Plot no. 39, Central Road, MIDC, Marol, Andheri (E), Mumbai 400 093. PAN : AAACD3206C (Appellant) Appellant by : Shri Deepak Chopra Respondent by : Mrs. Malathi Sridharan/ Shri V. Jenardhanan Date of Hearing : 09/03/2018 Date of Pronouncement : 23/03/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee…

B.G. SHARMA (DECEASED) ( BY L/H SHRI MUKESH B SHARMA),MUMBAI vs. ITO 14(3)(1), MUMBAI

In the result both the appeal of the assessee are allowed

ITA 387/MUM/2012[2008-09]Status: DisposedITAT Mumbai25 Jan 2018AY 2008-09

Bench: Shri Shamim Yahya & Shri Pawan Singhb. G. Sharma (Deceased) Ito 14(3)(1), (By His L/H Shri Mukesh B. Mumbai. Sharma), C/O. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. Pan: Adups8279E (Appellant) (Respondent) B. G. Sharma (Deceased) Ito 14(3)(1), (By His L/H Shri Mukesh B. Mumbai. Sharma), C/O. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. Pan: Adups8279E (Appellant) (Respondent)

For Appellant: Shri Rajiv Khandelwal (AR)For Respondent: Shri T.A. Khan (DR)
Section 143(2)Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER B. G. Sharma (deceased) ITO 14(3)(1), (By his L/H Shri Mukesh B. Mumbai. Sharma), C/o. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. PAN: ADUPS8279E (Appellant) (Respondent) B. G. Sharma (deceased) ITO 14(3)(1), (By his L/H Shri Mukesh B. Mumbai. Sharma), C/o. Sharma Picture Publication, Vallabhdas Kanji Vs. Bldg., 175 Princess Street, Mumbai-400002. PAN: ADUPS8279E (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal (A…

VALIANT GLASS WORKS P.LTD,MUMBAI vs. ASST CIT CEN CIR 38, MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1612/MUM/2013[2002-03]Status: DisposedITAT Mumbai27 Jul 2016AY 2002-03

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

For Appellant: Shri S. L. Jain, ARFor Respondent: Shri G. M. Doss, (CIT& DR)
Section 132Section 143Section 143(2)Section 143(3)Section 148Section 153ASection 154Section 263Section 28Section 80

…o. 4593, 4748/Mum/2011 order dated 09.03.2016. 7. Order of the Tribunal Kolkata Bench, in the case of Emerald Company Ltd in ITA no. 428/Ko1/2015 order dated 13.01.2016 8. Judgment of Karnataka High Court in the case of CIT v Intel Techno India P. Ltd. (2015) 57 Taxmann.com 159 (Kar) 9. Order of the Tribunal Kolkata Bench, in the case of Gestener (India) ACIT in 1TA no. 275/Ko1/2007 " 4. It was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High…

WESTILIFE DEVELOPMENT LTD,MUMBAI vs. PR CIT 5, MUMBAI

ITA 688/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Jun 2016AY 2011-12

Bench: Shri Amit Shukla () & Shri Ashwani Taneja (Acountant Member)

Section 143(3)Section 263

…o. 4593, 4748/Mum/2011 order dated 09.03.2016. 7. Order of the Tribunal Kolkata Bench, in the case of Emerald Company Ltd in ITA no. 428/Ko1/2015 order dated 13.01.2016 8. Judgment of Karnataka High Court in the case of CIT v Intel Techno India P. Ltd. (2015) 57 Taxmann.com 159 (Kar) 9. Order of the Tribunal Kolkata Bench, in the case of Gestener (India) ACIT in 1TA no. 275/Ko1/2007 " 4. It was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High…

EMERALD COMPANY LTD,KOLKATA vs. THE ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 428/KOL/2015[2010-2011]Status: DisposedITAT Kolkata13 Jan 2016AY 2010-2011

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri P.R Kothari, FCA, ld.ARFor Respondent: Shri S. Srivastava, ld.CIT/DR
Section 143(3)Section 263Section 292B

…dings did not cure the defect, because "there can be no estoppel in law. " Vived Marketing Servicing (P.) Ltd. (supra) had also reached the same conclusion.” • Hon’ble Karnataka High Court in the case of CIT Vs. Intel Technology India P.Ltd reported in (2015) 57 Taxmann.com 159(Kar), wherein it has been held: “ 6. …… ……. …… it is contended that the facts of the present case are ITA No. 428/Kol/2015-C-AM 4 M/s. Emerald Company Ltd (supra) wherein the Delhi High Court has, after considering the various provisions of the Income Tax Act as well as certain decisions of the Apex Court and other High Courts, clearly h…

CIT v. Intel Techno India P. Ltd. (57 Taxmann.com 159) — Cited in 15 Judgments | BharatTax