CIT v. Jagat Novel Exhibitions(P) Ltd.,(201 3)

356 ITR 559High Court2013#15692 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2016 to 2024.

Judgments citing CIT v. Jagat Novel Exhibitions(P) Ltd.,(201 3)

Commissioner of Income Tax (TDS)-1 vs. M/S Adma Solutions Pvt. Ltd.(Formerly Known As M/S Infovision Information Services Pvt.Ltd.)

ITA/272/2019HC Delhi12 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133ASection 200Section 201Section 201(1)Section 206Section 271CSection 272A(2)(c)Section 292BSection 3

…valid merely for the reason of any mistake, defect or omission in such notice, assessment or other proceedings. 14. Learned counsel places reliance upon the decision of the Coordinate Bench of this Court in CIT Vs. Jagat Novel Exhibitors P. Ltd. [2013] 356 ITR 559 (Del), wherein, the Court came to the conclusion that mis-description of a party in a reassessment notice could not render the entire proceedings to be null and void and it would be a curable defect as envisaged under Section 292-B of the Act. He has also placed reliance on the decision of this Court in Sky Light Hospitality LLP v. Assistant…

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. Meserss T.C. Buildcon Private Limited, Raipur

In the result CO filed by the assessee is allowed and the appeal filed by the revenue stands dismissed

ITA 173/RPR/2019[2011-12]Status: DisposedITAT Raipur27 Oct 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F Cross Objection No. 26/Rpr/2019 (Arising Out Of Ita No. 173/Rpr/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner Of Vs M/S. Tc Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) Pan: Aacct4516F (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Sunil Kumar Agrawal, Ca राज"व क" ओर से /Revenue By : Shri V.K. Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 16-08-2023 घोषणाक" तार"ख/Date : 27-10-2023 Of Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri V.K. Singh, CIT-DR
Section 142(1)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devendra Nagar, Raipur (C.G.) PAN: AACCT4516F Cross Objection No. 26/RPR/2019 (Arising out of ITA No. 173/RPR/2019) (िनधा"रण वष" / Assessment Year : 2011-12) Assistant Commissioner of Vs M/s. TC Buildcon Pvt. Ltd. Income Tax, Circle 1(1) Vasudev, B-5, Sector-5, Raipur, (C.G.) Devend…

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

…92 taxmann.com 93 (SC). In 90 taxmann.com 413 (Delhi) (supra), the Hon'ble High Court held as under – The aforesaid provision had come up for consideration before a Division Bench of Hon'ble Delhi High Court in CIT v. Jagat Novel Exhibitors (P.) Ltd.[2013] 356 ITR 559/207 Taxman 243/18 taxmann.com 138 (Delhi). After extensive examination of the case, it was held:— 8 M/s. Gyanshankar Investment & Tradinv Co. Pvt. Ltd. (Before Amalgamation M/s. Stellar Credit & E-Trading Pvt. Ltd.) "28. The aforesaid provision has been enacted to curtail and negate technical pleas due to any defect, mistake or omission in a no…

DCIT, Central Circle, Sambalpur vs. Sri Bajrang Kumar Agrawal, Sundargarh

In the result, appeal of the revenue is dismissed

ITA 388/CTK/2018[2009-10]Status: DisposedITAT Cuttack14 Jan 2020AY 2009-10

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010

For Appellant: Shri S.K.Tulsiyan, ARFor Respondent: Shri S.M.Keshmamat, CIT DR
Section 271Section 292B

…ected under section 292B of the Income Tax Act. The special leave petition is dismissed." (vii) The CIT (Appeals) ought to have considered the import of section 292B which came up for discussion in the case of CIT vs. Jagat Novel Exhibitions (P) Ltd., (2013) 356 ITR 559 (Del), wherein it was held that "The aforesaid provision (section 292B) has been enacted to curtail and negate technical pleas due to any defect, mistake or omission in a notice/summons/return. The provision was enacted by Tax Laws (Amendment) Act, 1975 with effect from 1st October, 1975. It has a salutary purpose and ensures that technical objec…

The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Hari Prasad Bhararia, Visakhapatnam

In the result, appeal filed by the Revenue as well as C

ITA 532/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 132Section 153ASection 2(22)(e)Section 271Section 274Section 292Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Central Circle-1, vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, VUDA Apartments, Seethammadhara, Visakhapatnam. PAN No. ABLPB 6853 A (Appellant) (Respondent) C.O.No.43/VIZ/2019 (Arising out of ITA No. 532/VIZ/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, vs. ACIT, Central Circle-1, B-101, VUDA Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. PAN No. ABLPB 6853 A (Appellant) (Respondent) Assessee by : Shri G.V.N…

Adobe Software India Pvt. Ltd., Noida vs. JCIT, Noida

In the result, the appeal of the assessee is partly allowed

ITA 2454/DEL/2013[2006-07]Status: DisposedITAT Delhi20 Jan 2016AY 2006-07

Bench: Smt. Diva Singh, Jm & Sh. N. K. Saini, Am Ita No. 2454/Del/2013 : Asstt. Year : 2006-07 Adobe Software India Pvt. Ltd. Vs Joint Commissioner Of Income (Now Amalgamated With Adobe Tax, Range-1, Systems India Pvt. Ltd.), Plot No. Noida 1-1A, City Centre, Sector-25A, Noida (U.P)-201301 (Appellant) (Respondent) Pan No. Aacca2982J Assessee By : Sh. Deepak Chopra & Rohan Khare, Advs. Revenue By : Sh. Amrendra Kumar, Cit Dr Date Of Hearing : 27.10.2015 Date Of Pronouncement : 20.01.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. Deepak Chopra & Rohan Khare, AdvsFor Respondent: Sh. Amrendra Kumar, CIT DR
Section 143(3)Section 144CSection 153Section 170Section 292B

…, therefore, the assessment order passed by the AO was valid. The reliance was placed on the following case laws: " Deoria Oxygen Company Vs CIT 210 CTR 509 (All) " Birla Cotton Spg. & Wvg. Mills Ltd. Vs ITO 209 ITR 434 (Raj.) " CIT Vs Jagat Novel Exhibitors 356 ITR 559 (Del) " Century Enka Vs DCIT 303 ITR (AT) 1 (Mum) " Venad Properties (P.) Ltd. Vs CIT 340 ITR 463 (Del) " CIT Vs TVS Sundram Iyengar 238 ITR 328 (Mad) 11. The ld. DR submitted that there was no evidence furnished by the assessee of this germane aspect as to when the intimation of scheme of amalgamation was given by the assessee i.e. M/s Adobe Sof…