CIT v. Moser Baer India Ltd.

184 Taxmann 8Supreme Court of India#4309 most cited
27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Moser Baer India Ltd.

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 958/DEL/2014[2002-03]Status: DisposedITAT Delhi12 Apr 2022AY 2002-03

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 957/DEL/2014[2001-02]Status: DisposedITAT Delhi12 Apr 2022AY 2001-02

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 956/DEL/2014[2000-01]Status: DisposedITAT Delhi12 Apr 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 955/DEL/2014[1999-00]Status: DisposedITAT Delhi12 Apr 2022AY 1999-00

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

M/S. United Airlines Inc., New Delhi vs. DDIT, New Delhi

ITA 954/DEL/2014[1998-99]Status: DisposedITAT Delhi12 Apr 2022AY 1998-99

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1695/DEL/2008[2002-2003]Status: DisposedITAT Delhi12 Apr 2022AY 2002-2003

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1694/DEL/2008[2001-2002]Status: DisposedITAT Delhi12 Apr 2022AY 2001-2002

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1693/DEL/2008[2000-2001]Status: DisposedITAT Delhi12 Apr 2022AY 2000-2001

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DDIT Non- Resident, Circle

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DCIT, Non Resident Cir

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

United Airlines vs. DCIT, Non Resident Cir

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And Assessment Year: 2002-03 United Airlines, Vs. DCIT/DDIT Amba Deep Building, Non-resident Circle, 14, K.G. Marg, New Delhi New Delhi PAN : AAACU4427C (Appellant) (Respondent) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

DCIT, Chandigarh vs. Chandigarh Housing Board, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 102/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2021AY 2012-13
For Appellant: Shri A.K. Jindal, CA &For Respondent: Smt.C. Chandrakanta, CIT DR
Section 143(3)Section 271Section 271(1)(c)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “ए” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकर अपील सं./ ITA No.102/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 The D.C.I.T. , M/s Chandigarh Housing Board, बनाम Central Circle-1(1), 8, Jan Marg, Sector 9, Chandigarh. Chandigarh. "थायी लेखा सं./PAN NO: AAALC0132H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri A.K. Jindal, CA & Ms.Rattan Kaur, CA राज"व क" ओर से/ Revenue by : Smt.C. Chandrakanta, CIT DR सुनवाई क" तार"ख/Date of…

Sandeep Bhimrao Lad, Mumbai vs. DCIT Circle-3, Thane

ITA 1620/MUM/2018[2009-10]Status: DisposedITAT Mumbai31 Oct 2019AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1620/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri V. Vinod Kumar, DR
Section 133(6)Section 148Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 1620/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10) DCIT Circle – 3, Sandeep Bhimrao Lad, Room No. 2, 6th floor, Prop-M/s Sai Venkatesh Ashar IT Park, Road no. बिधम/ Construction, Room No. 16Z, Wagle Industrial 17, Jeevan Kamal CHS, Vs. Estate, Thane, Kopri Colony, Pin 400 604 Mumbai- 400 603. स्थायीलेखासं./जीआइआरसं./PAN No. ACCPL9583H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 1617, 1618 & 1619/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10 t…

Ashtavinayak Construction, Navi Mumbai vs. JCIT Cir. 22(3), Mumbai

In the result, the appeal is dismissed

ITA 5367/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2010-11 M/S Ashtavinayaka Jcit Circle 22(3), Mumbai. Construction, Vs. Plot No. R-478, Ttc Industrial Area, Midc, Rabale, Navi Mumbai- 400701. Pan No. Aadfa1724G Appellant Respondent

For Appellant: Mr. Bhadresh Doshi, ARFor Respondent: Mr. S.K. Mishra, DR
Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 M/s Ashtavinayaka JCIT Circle 22(3), Mumbai. Construction, Vs. Plot No. R-478, TTC Industrial area, MIDC, Rabale, Navi Mumbai- 400701. PAN No. AADFA1724G Appellant Respondent Assessee by : Mr. Bhadresh Doshi, AR Revenue by : Mr. S.K. Mishra, DR Date of Hearing : 12/07/2019 Date of pronouncement : 30/09/2019 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appeal is directed agai…

Sony Dadc Manufacturing (India ) P.Ltd, Navi Mumbai vs. Asst CIT 11(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3648/MUM/2016[2003-04]Status: DisposedITAT Mumbai16 May 2019AY 2003-04

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2003-04

For Appellant: Shri Neeraj Sheth, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 254Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER Assessment Year: 2003-04 M/s. Sony DADC Assistant Commissioner Manufacturing (India) Pvt. of Income Tax, Ltd., Range-11(1), C-106, Trans Thane Room No.439, Vs. Creek, Aayakar Bhavan, MIDC Industrial Area, M.K. Road, Pawane Village, Mumbai Navi Mumbai – 400 705 PAN: AACCS1614B (Appellant) (Respondent) Present for: Assessee by : Shri Neeraj Sheth, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 16.05.2019 O R…

Sonali D. Mehta, Mumbai vs. Assistant Commissioner of Income Tax 17 (3) Erstwhile Deputy Commissioner Income Tax 12(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6708/MUM/2017[2008-09]Status: DisposedITAT Mumbai15 May 2019AY 2008-09

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2008-09

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri Chaudhary Arunkumar Singh, D.R
Section 143(3)Section 14ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2008-09 Mrs. Sonali D. Mehta, ACIT 17(3), 105, Apollo Street, Erstwhile- DCIT-12(1), 2nd Floor, Room No.31, Vs. Mumbai M.S. Marg, Fort, Mumbai – 400 023 PAN: AANPM 7994C (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri Chaudhary Arunkumar Singh, D.R. Date of Hearing : 10.04.2019 Date of Pronouncement : 15.05.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 4664/DEL/2014[2007-08]Status: DisposedITAT Delhi04 Apr 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “E”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.4662, 4663 & 4664/Del/2014 Assessment Years: 2005-06, 2006-04 & 2007-08 M/s. Oil Industry Vs. DCIT, Development Board, Circle-31(1), New Delhi 301, World Trade Centre, Babar Road, New Delhi PAN :AAAJO0032A (Appellant) (Respondent) Appellant by S/shri Susheel Kumar Gupta & D.C. Garg, CAs Respondent by Smt. Rinku Singh, Sr. DR Date of hearing 20.03.2019 Date of pronouncement 04.04.2019 ORDER PER O.P. KANT, A.M.: These three appeals by the assessee are directed…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 4663/DEL/2014[2006-07]Status: DisposedITAT Delhi04 Apr 2019AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “E”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.4662, 4663 & 4664/Del/2014 Assessment Years: 2005-06, 2006-04 & 2007-08 M/s. Oil Industry Vs. DCIT, Development Board, Circle-31(1), New Delhi 301, World Trade Centre, Babar Road, New Delhi PAN :AAAJO0032A (Appellant) (Respondent) Appellant by S/shri Susheel Kumar Gupta & D.C. Garg, CAs Respondent by Smt. Rinku Singh, Sr. DR Date of hearing 20.03.2019 Date of pronouncement 04.04.2019 ORDER PER O.P. KANT, A.M.: These three appeals by the assessee are directed…

M/S. Oil Industry Development Board, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals filed by the assessee are allowed

ITA 4662/DEL/2014[2005-06]Status: DisposedITAT Delhi04 Apr 2019AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 154Section 271Section 271(1)(c)Section 35Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: “E”, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.4662, 4663 & 4664/Del/2014 Assessment Years: 2005-06, 2006-04 & 2007-08 M/s. Oil Industry Vs. DCIT, Development Board, Circle-31(1), New Delhi 301, World Trade Centre, Babar Road, New Delhi PAN :AAAJO0032A (Appellant) (Respondent) Appellant by S/shri Susheel Kumar Gupta & D.C. Garg, CAs Respondent by Smt. Rinku Singh, Sr. DR Date of hearing 20.03.2019 Date of pronouncement 04.04.2019 ORDER PER O.P. KANT, A.M.: These three appeals by the assessee are directed…

CIT v. Moser Baer India Ltd. (184 Taxmann 8) — Cited in 27 Judgments | BharatTax