CIT v. Kelvinator of India Ltd.

256 ITR 11Reported decision2002#9118 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2021.

Judgments citing CIT v. Kelvinator of India Ltd.

DCIT, CENTRAL CIRCLE-5(1), MUMBAI vs. M/S ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6807/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Apr 2021AY 2011-12

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 6656/MUM/2017[2011-12]Status: DisposedITAT Mumbai07 Apr 2021AY 2011-12

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH PHARMALABAS LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3752/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3751/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Apr 2021AY 2009-10

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3750/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3749/MUM/2012[2007-08]Status: DisposedITAT Mumbai07 Apr 2021AY 2007-08

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH IMEX P. LTD,MUMBAI vs. ACIT CC 32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 3748/MUM/2012[2006-07]Status: DisposedITAT Mumbai07 Apr 2021AY 2006-07

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 8090/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ASST CIT CEN CIR 32, MUMBAI vs. ARCH PHARMALABS LTD, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 8089/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Apr 2021AY 2004-05

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 7597/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

ARCH PHARMALABS LTD.,MUMBAI vs. ACIT, CC-32, MUMBAI

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…of Hon'ble Bombay High Court in the case of Asteroids Trading & Investments (P.) Ltd. v. Dy. CIT [2009] 308 ITR 190 , in which a reference was made to the decision of Full Bench of Hon'ble Delhi High Court in the case of CIT v. Kelvinator of India Ltd. [2002] 256 ITR 11, in which the Hon'ble Court observed that when a regular order of assessment is passed in terms of section 143(3). a presumption can be raised that such an order has been passed after application of mind. 21. Further it has been held by the Hon'ble Supreme Court of India in the case of Director General of Income-tax (Investigation) v. Spacewood Fu…

DCIT, CENTRAL CIRCLE - 2(4), KOLKATA , KOLKATA vs. M/S. MAA ANNAPURNA TRANSPORT AGENCY LTD., , KOLKATA

In the result, the appeal of revenue is dismissed

ITA 822/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Jan 2020AY 2013-14

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH: KOLKATA [Before Shri A.T. Varkery, JM & Dr. Arjun Lal Saini, AM ] I.TA No. 822/Kol/2018 A.Y 2013-14 DCIT, C.C-2(4), Kolkata Vs. M/s. Maa Annapurna Transport Agency Ltd. PAN: AADCM 0917A Appellant Respondent Date of Hearing 02-01-2020 Date of Pronouncement 15.01-2020 For the Appellant Shri Dhrubajyoti Roy, JCIT, ld.DR For the Respondent Shri S.S. Gupta, FCA & Shri Arvind Agarwal, Advocate, ld.AR ORDER Shri A.T. Varkery, JM This is an appeal preferred by the revenue against the order of Learned Commissioner of Income-tax (Appeals) [ in short, the ‘Ld. CIT (A)…