CIT v. Kelvinator of India

M/S Deora Electric Works, Allahabad vs. Dy. Commissioner of Income Tax, Circle -1, Allahabad

In the result, both appeals i

…he ld. AO, hence the entire proceeding under section 148 of the Act was voidable and liable to be annulled. For this proposition, he relied upon the following decisions:- i. CIT vs. Kelvinator of India 320 ITR 561 (SC) ii. Shri Ram Builders vs. ACIT, OSD 2015 377 ITR 631 (Gujarat). iii. N.K. Roadways Private Limited vs. ITO, OSD 2014 362 ITR 522 (Gujarat). iv. P.C. Patel and Co. vs. DCIT (2015) 379 ITR 151 (Gujarat). v. PCIT vs. G & G Pharma Ltd, 2016 384 ITR 147 (Delhi). Accordingly, he prayed that on the basis of the aforesaid, the assessment framed against the assessee under section 147 / 143(3) was not correc…

Dy. Commissioner of Income Tax, Circle -1, Allahabad vs. M/S Deora Electric Works, Allahabad

In the result, both appeals i

…he ld. AO, hence the entire proceeding under section 148 of the Act was voidable and liable to be annulled. For this proposition, he relied upon the following decisions:- i. CIT vs. Kelvinator of India 320 ITR 561 (SC) ii. Shri Ram Builders vs. ACIT, OSD 2015 377 ITR 631 (Gujarat). iii. N.K. Roadways Private Limited vs. ITO, OSD 2014 362 ITR 522 (Gujarat). iv. P.C. Patel and Co. vs. DCIT (2015) 379 ITR 151 (Gujarat). v. PCIT vs. G & G Pharma Ltd, 2016 384 ITR 147 (Delhi). Accordingly, he prayed that on the basis of the aforesaid, the assessment framed against the assessee under section 147 / 143(3) was not correc…

The Dy.CIT., Circle-1(1)(2), Surat vs. Gujarat Jhm Hotels Ltd., Surat

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) D.C.I.T. M/S Gujarat Jhm Hotels Ltd., Circle-1(1)(2), Hotel Holiday In, Near Ambica Vs. Surat. Niketan, Athwalines, Surat- 395001. Pan : Aaacg 8562 E Appellant Respondednt C.O. No. 02/Srt/2022 (Arising Out Of Ita No. 27/Srt/2017)(Ay: 2010-11) M/S Gujarat Jhm Hotels Ltd., D.C.I.T. Hotel Holiday In, Near Bharti Circle-1(1)(1), Vs. Park, Ambikaniketan, Surat. Athwalines, Surat-395007. Pan : Aaacg 8562 E Appellant Respondednt

…ricultural Produce Market Committee 63 DTR 7 (Guj) (b) Cadila Healthcare Ltd. 65 DTR 383 (Guj) (c) Gujarat Fluor Chemicals Ltd. 353 ITR 398 (Guj) (d) Jagat Jayantilal Parikh 355 ITR 400 (Guj) (e) N.K. Roadways (P) Ltd. 362 ITR 522 (Guj) (f) Shree Ram Builders 377 ITR 631 (Guj) (g) P.C. Patel & Co. 379 ITR 151 (Guj) (h) Sahajanand Medical Technologies (P) Ltd. 397 ITR 607 (Guj) (i) Eastern Medikit Ltd. 100 TTJ 382 (Del Trib) (j) Eastern Medikit Ltd. 153 Taxmann 48 (Del Trib)(Magazine) (k) Jindal Aluminium Ltd. 54 SOT 283 (Bang Trib) (l) Meera Cotton & Synthetics Mills Ltd. 29 SOT 177) (Mum Trib) (m) Sona Koyo Seer…

The DCIT-3(1), Indore vs. Kumari Sheetal Garg, Indore

In the result Ground No. 1& 2 of the

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Dcit-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) Pan No.Afhpg9179G Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri S.S. Solanki, Ca Date Of Hearing 07.01.2019 Date Of Pronouncement 10.01.2019 O R D E R

…Sheetal Garg आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2008-09 DCIT-3(1), Kumari Sheetal Garg, Indore Vs. 8/2, New Palasia, Indore (Appellant) (Respondent ) PAN No.AFHPG9179G Revenue by Shri K.C. Selvamani, Sr.DR Assessee by Shri S.S. Solanki, CA Date of Hearing 07.01.2019 Date of Pronouncement 10.01.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal is filed at the instance of Revenue pertaining to Assessment Year 2008-09 and is directed…