CIT v. Jet Airways

331 ITR 230Reported decision#9191 most cited
12

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

Sections most often in play

Section 143(3)Section 147Section 148Section 14ASection 153ASection 234BSection 234DSection 32(1)(iia)

Issues it is cited on

section 32(1)(iia)clarificatory amendmentsection 140section 148(2)section 234dadditional depreciationkelvinatorbest judgment assessmentincome escaping assessmentsection 32(1)section 36(1)(iii)change of opinion

Judgments citing CIT v. Jet Airways

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 791/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: Page 12 of 26 “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 790/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Globa…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 789/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY GLOBAL LIMITED, BANGALORE

ITA 788/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 787/BANG/2024[2012-13]Status: DisposedITAT Bangalore23 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY GLOBAL LIMITED, BENGALURU

ITA 786/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BANGALORE

In the result, all the COs by assessee in CO

ITA 785/BANG/2024[2020-21]Status: DisposedITAT Bangalore23 Jul 2024AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Globa…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

ITA 784/BANG/2024[2018-19]Status: DisposedITAT Bangalore23 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded…

DEPUTY COMMISSIONER OF INCOME-TAX, , BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

In the result, all the COs by assessee in CO

ITA 783/BANG/2024[2017-18]Status: DisposedITAT Bangalore23 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Globa…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BANGALORE vs. COFFEE DAY ENTERPRISES, BENGALURU

In the result, all the COs by assessee in CO

ITA 782/BANG/2024[2016-17]Status: DisposedITAT Bangalore23 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri C. Ramesh, A.RFor Respondent: Smt. S, Praveena, D.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon’ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: ITA Nos.780 to 785/Bang/2024 & CO Nos.15 to 18/Bang/2024 M/s. Coffee Day Enterprises Ltd., Bangalore ITA Nos.786 to 791/Bang/2024 & CO Nos.19 to 23/Bang/2024 M/s. Coffee Day Globa…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

ITA 781/BANG/2024[2015-16]Status: DisposedITAT Bangalore23 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are to be recorded…

DCIT, CENTRAL CIRCLE-1(3), BENGALURU, BENGALURU vs. COFFEE DAY ENTERPRISES LIMITED, BENGALURU

ITA 780/BANG/2024[2011-12]Status: DisposedITAT Bangalore23 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Sri C. Ramesh, A.R
Section 1Section 132Section 143(3)Section 148Section 14ASection 153ASection 154Section 234B(3)Section 234D

…of the ld. A.R. is that the ld. AO made disallowance u/s 14A of the Act, which was not the reason for assessment at all as such, reopening therefore is not sustainable. He relied on the judgement of Hon'ble Bombay High Court in the case of CIT Vs. Jet Airways 331 ITR 230. However, we find that there is a binding decision of jurisdictional High Court in the case of N. Govindaraju Vs. ITO & Anr. 93 CCH 488 (Karn.), wherein held as under: Page 12 of 26 “The question which first arises is with regard to the validity of the reopening proceedings, which is by issuance of notice under section 148, reasons for which are…