CIT v. Shri Arbuda Mills Ltd.

231 ITR 50Supreme Court of India1998#1864 most cited

What is CIT v. Shri Arbuda Mills Ltd. authority for?

The Commissioner's revisional powers under Section 263, as clarified by Explanation (c) of Section 263(1) (retrospectively inserted by the Finance Act, 1989), extend to and are deemed always to have extended to matters that were not considered and decided in an appeal. This means the CIT can revise an order even if it was appealed, provided the specific issue under revision was not part of the appeal proceedings.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Shri Arbuda Mills Ltd. · 231 ITR 50 · Section 263 · Section 263(1) · Explanation (c) to Section 263(1) · revisional power · matters not considered in appeal · doctrine of merger · Finance Act 1989 retrospective amendment · scope of revisional power

Sections most often in play

Section 263Section 147Section 115BBESection 143(3)Section 144BSection 148Section 10(23BBA)Section 10(38)

Issues it is cited on

section 263(2)section 147(b)doctrine of mergersection 147(a)section 263(1)section 17erroneous and prejudicialsection 22income escaping assessmentsection 34section 263section 26

Judgments citing CIT v. Shri Arbuda Mills Ltd.

The Tata Power Company Ltd, Mumbai vs. Pr CIT 2, Mumbai

In the result, appeal is allowed, as indicated above

ITA 1307/MUM/2020[2010-11]Status: DisposedITAT Mumbai29 Jul 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

Section 115JSection 143(3)Section 144C(1)Section 147Section 263Section 80I

…matter of assessment were the same. They were not. 13. It may be of some interest to notice that a similar contention raised at the instance of an assessee was rejected by a 3-Judge Bench of this Court in Commissioner of Income-Tax v. Shri Arbuda Mills Ltd. [231 ITR 50]. This Court took note of the amendment made in Section 263 of the Act by the Finance Act, 1989 with retrospective effect from June 1, 1988, inserting Explanation (c) to Sub-section (1) of Section 263 of the Act stating: "The consequence of the said amendment made with retrospective effect is that the powers under section 263 of the Commissioner s…

Shri Harish Kumar Jasoria, Alwar vs. Pr.CIT, Alwar

ITA 1194/JPR/2019[2015-16]Status: DisposedITAT Jaipur28 Jan 2021AY 2015-16
For Appellant: Sh. Manish Agarwal (FCA)For Respondent: Sh. B. K. Gupta (CIT)
Section 143(3)Section 263Section 56(1)(vii)

…ioner (Appeals) and therefore, Commissioner cannot exercise jurisdiction under Section 263 to revise the order of the Assessing Officer on that subject matter. 12. In this regard reliance is placed on the following case laws: • CIT Vs. Shri Arbuda Mills Ltd. 231 ITR 50 (SC) • CIT Vs. Hindustan Aeronautics Ltd. 157 ITR 315 (Kar.) • CIT Vs. Saraf Bandhu Pvt. Ltd. (Bom.) 216 ITR 833 • Oil India Ltd. Vs. CIT 138 ITR 836 (Cal.) • CIT Vs. Rajput 164 ITR 197 (M.P.) • M/s Dwarka Gems Vs. CIT (ITAT, Jpr) ITA No. 133/JP/09 orders dt. 30.04.2010 13. Without prejudice to above, “On merits” of the issue, details of properti…

Gujarat State Electricity Corporation Limited, Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

In the result, appeal of the assessee is allowed

ITA 785/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad25 Feb 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri , Manish Boradआयकर अपील सं./ Ita No.785/Ahd/2018 { "नधा"रण वष"/Assessment Year: 2008-09 Gujarat State Electricity Corp. Ltd. Dcit, Circle 1(1)(1) Vidyut Bhavan Vs Baroda Race Course Circle. Baroda Pan No.Aaacg6864F अपीलाथ"/ (Appellant) "" यथ"/ (Revenue) Appellant By : Shri Manish J. Shah, Ar Revenue By : Shri O.P. Sharma, Cit-Dr

For Appellant: Shri Manish J. Shah, ARFor Respondent: Shri O.P. Sharma, CIT-DR
Section 115JSection 143(3)Section 263

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI , MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.785/Ahd/2018 { "नधा"रण वष"/Assessment Year: 2008-09 Gujarat State Electricity Corp. Ltd. DCIT, Circle 1(1)(1) Vidyut Bhavan Vs Baroda Race Course Circle. Baroda PAN No.AAACG6864F अपीलाथ"/ (Appellant) "" यथ"/ (Revenue) Appellant by : Shri Manish J. Shah, AR Revenue by : Shri O.P. Sharma, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 24/02/2020 घोषणा क" तार"ख /Date of Pronouncement: 25 /02/2020 आदे…

Dr.Balachandran Nair M, Trivandrum vs. The ACIT, Circle-1(1), Trivandrum

In the result, the appeals of the assessee are dismissed

ITA 147/COCH/2019[2006-07]Status: DisposedITAT Cochin27 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 263

…on this matter. The Ld. AR relied on the third member decision of the Agra Tribunal in the case of SK Jain Vs Commissioner of Income Tax ( 127 ITD 217)(Agra) which was based on the decision of the Supreme court in the case of CIT vs. Shri Arbuda Mills Ltd ( 231 ITR 50)(SC). 4.2 It was submitted that the PCIT had himself in his order mentioned as follows: "- - - The Authorised Dealer (SBI) should have i) Redesignated the NRE account as a resident account ii) Delete the name of the assessee in the NRE account. In both the scenarios, only the primary account holder of the FCNR-B and NRI SB account has the lia…

Sahara India Mutual Benefit Co.Ltd., Lucknow vs. ACIT, Central Circle - I, Lucknow, Kanpur

In the result appeal filed by assessee stands allowed

ITA 607/ALLD/2000[1995-96]Status: DisposedITAT Delhi31 May 2019AY 1995-96

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 1995-96 Sahara India Commercial Vs. Acit, Cc-1 Corporation Ltd. Lucknow (Erstwhile Sahara India Mutual Benefit Co.Ltd.) Sahara India Sadan 2A, Shakespeare Sarani Kolkata 700 071 (Appellant) (Respondent)

For Appellant: Sh. Percy Pardiwala, Sr.Adv. &For Respondent: Sh. J.K.Mishra, CIT, D.R
Section 263

…3 crores as depreciation and the consideration of only a part of it (Rs.6,44,81,091/-) by the assessing officer, who did not go into the issue with respect to the whole amount, was an error, that could be corrected under section 263. CIT vs Aruba Mills (1998) 231 ITR 50 (SC) is decisive, in that the provision of section 263 (1) explanation (c) was introduced to cater to precisely this kind of mischief.” 8. In rejoinder, Ld.Counsel while distinguishing decisions relied upon by Ld. CIT DR submitted as under: 8.1. Ld.Counsel submitted that main contention before Hon’ble Supreme Court was, whether or not order of Ass…

Gujarat State Electricity Corporation Ltd., Baroda vs. The Pr. CIT, Vadodara-1, Baroda

In the result, appeal of the assessee is allowed

ITA 468/AHD/2016[2008-09]Status: DisposedITAT Ahmedabad13 Mar 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No.468/Ahd/2016 ("नधा"रण वष" / Assessment Year : 2008-09)

For Appellant: Shri J.P. Shah, ARFor Respondent: Shri Jagdish, CIT-DR
Section 115JSection 143(3)Section 147Section 263Section 263(1)

…e Apex Court will make the issue clear: “13. It may be of some interest to notice that a similar contention raised at the instance of an assessee was rejected by a 3-Judge Bench of this Court in CIT vs. Shri Arbuda Mills Ltd. (1998) 147 CTR (SC) 474 : (1998) 231 ITR 50 (SC). This Court took note of the amendment made in s. 263 of the Act by the Finance Act, 1989 with retrospective effect from 1st June, 1988, inserting Expln. (c) to sub-s. (1) of s. 263 of the Act stating : "The consequence of the said amendment made with retrospective effect is that the powers under s. 263 of the CIT shall extend and shall be de…

Sri Govind Lal Rathi, Kolkata vs. Pr. CIT-15, Kolkata

In the result the appeal of the assessee is allowed

ITA 525/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Jul 2017AY 2012-13

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 525/Kol/2017 Assessment Year : 2012-13 Sri Govind Lal Rathi -Vs.- Pr. C.I.T., Kol-15, Kolkata Kolkata [Pan : Adipr 0507 N] (Respondent) (Appellant) For The Appellant : Shri Sunil Surana, Advocate For The Respondent : Shri R.S.Biswas, Cit Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: Shri Sunil Surana, AdvocateFor Respondent: Shri R.S.Biswas, CIT
Section 143(1)Section 143(3)Section 2Section 2(14)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Sri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 525/Kol/2017 Assessment Year : 2012-13 Sri Govind Lal Rathi -vs.- Pr. C.I.T., Kol-15, Kolkata Kolkata [PAN : ADIPR 0507 N] (Respondent) (Appellant) For the Appellant : Shri Sunil Surana, Advocate For the Respondent : Shri R.S.Biswas, CIT Date of Hearing : 14.06.2017. Date of Pronouncement : 07.07.2017 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Principal Learned Commissioner of Income Tax, Kolkata-15, Kolkata [ in short the ld CIT] in…

M/S Ab (Wines) Stores, Kolkata vs. PCIT, Kolkata-14, Kolkata

In the result, the appeal of the assessee is allowed

ITA 901/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.901/Kol/2016 Assessment Year : 2011-12 M/S. Ab (Wines) Stores -Vs.- Pr. C.I.T., Kolkata-14 Kolkata Kolkata [Pan : Aajfa 6312 L] (Respondent) (Appellant) For The Appellant : Shri S.K.Tulsiyan, Advocate For The Respondent : Shri R.S.Biswas, Cit Date Of Hearing : 15.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: Shri S.K.Tulsiyan, AdvocateFor Respondent: Shri R.S.Biswas, CIT
Section 133(6)Section 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Sri A.T.Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No.901/Kol/2016 Assessment Year : 2011-12 M/s. AB (Wines) Stores -vs.- Pr. C.I.T., Kolkata-14 Kolkata Kolkata [PAN : AAJFA 6312 L] (Respondent) (Appellant) For the Appellant : Shri S.K.Tulsiyan, Advocate For the Respondent : Shri R.S.Biswas, CIT Date of Hearing : 15.06.2017. Date of Pronouncement : 07.07.2017 ORDER Per M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned Pr.Commissioner of Income Tax (Appeals) -14 , Kolkata [ in short the ld CIT] in…

Procter & Gamble Hygiene and Healthcare Ltd, Mumbai vs. CIT 8, Mumbai

In the result, both the appeals by the assessee are dismissed

ITA 4866/MUM/2015[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Sanjay Arora, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. Nos. 4866 & 5096/Mum/2015 ("नधा"रण वष" / Assessment Year: 2008-09)

Section 263Section 56Section 80Section 80I

…before or revisited by the Appellant Commissioner, whose view is thus in accordance with the clear mandate of law. Reference in this context, explaining the clear position of law, may be made to the decision in the case of CIT v. Shri Arbuda Mills Ltd. [1996] 231 ITR 50 (SC), being in fact clarified, in a similar fact situation, in the case of Herdillia Chemicals Ltd. (supra), so that the matter can only be said to be no longer res integra, being squarely covered by both, the clear position of law as well as said binding decisions. This is precisely the reason for our stating, at the outset, of the assessee as ha…

The Azad Nagar, Cooperative Housing, Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3881/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…within the powers of the CIT to pass revision order on such matters as had not been considered and decided in the appeal by the Commissioner of Income Tax-(Appeals). Reliance was placed in this regard upon the judgment of Hon’ble 15 Co.Op. Housing Societies 231 ITR 50 (SC) which was subsequently followed by the Supreme Court in another judgment in the case of CIT v. Jay Kumar B. Patil 236 ITR 469. The reliance was also placed on the judgment of Hon’ble Allahabad High Court in the Mehra Borthers v. CIT order dated 11.03.2015 in writ tax no. 185 of 2015 for the proposition that Doctrine of Merger could not have b…

Vallabhnagar Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3659/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…within the powers of the CIT to pass revision order on such matters as had not been considered and decided in the appeal by the Commissioner of Income Tax-(Appeals). Reliance was placed in this regard upon the judgment of Hon’ble 15 Co.Op. Housing Societies 231 ITR 50 (SC) which was subsequently followed by the Supreme Court in another judgment in the case of CIT v. Jay Kumar B. Patil 236 ITR 469. The reliance was also placed on the judgment of Hon’ble Allahabad High Court in the Mehra Borthers v. CIT order dated 11.03.2015 in writ tax no. 185 of 2015 for the proposition that Doctrine of Merger could not have b…

Suvarna Nagar Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3658/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…within the powers of the CIT to pass revision order on such matters as had not been considered and decided in the appeal by the Commissioner of Income Tax-(Appeals). Reliance was placed in this regard upon the judgment of Hon’ble 15 Co.Op. Housing Societies 231 ITR 50 (SC) which was subsequently followed by the Supreme Court in another judgment in the case of CIT v. Jay Kumar B. Patil 236 ITR 469. The reliance was also placed on the judgment of Hon’ble Allahabad High Court in the Mehra Borthers v. CIT order dated 11.03.2015 in writ tax no. 185 of 2015 for the proposition that Doctrine of Merger could not have b…

Vithalnagar Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3656/MUM/2014[1995-96]Status: DisposedITAT Mumbai28 Sept 2016AY 1995-96

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…within the powers of the CIT to pass revision order on such matters as had not been considered and decided in the appeal by the Commissioner of Income Tax-(Appeals). Reliance was placed in this regard upon the judgment of Hon’ble 15 Co.Op. Housing Societies 231 ITR 50 (SC) which was subsequently followed by the Supreme Court in another judgment in the case of CIT v. Jay Kumar B. Patil 236 ITR 469. The reliance was also placed on the judgment of Hon’ble Allahabad High Court in the Mehra Borthers v. CIT order dated 11.03.2015 in writ tax no. 185 of 2015 for the proposition that Doctrine of Merger could not have b…

The Navyug Co Operative Housing Society Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 3655/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…within the powers of the CIT to pass revision order on such matters as had not been considered and decided in the appeal by the Commissioner of Income Tax-(Appeals). Reliance was placed in this regard upon the judgment of Hon’ble 15 Co.Op. Housing Societies 231 ITR 50 (SC) which was subsequently followed by the Supreme Court in another judgment in the case of CIT v. Jay Kumar B. Patil 236 ITR 469. The reliance was also placed on the judgment of Hon’ble Allahabad High Court in the Mehra Borthers v. CIT order dated 11.03.2015 in writ tax no. 185 of 2015 for the proposition that Doctrine of Merger could not have b…

Jai Hind Co Op Hsg Soc Ltd, Mumbai vs. CIT 21, Mumbai

In the result, the appeals filed by the Assessee are dismissed

ITA 2363/MUM/2014[2004-05]Status: DisposedITAT Mumbai28 Sept 2016AY 2004-05

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2004-05 Vithal Nagar Co. Operative Cit-21 Housing Society Ltd., Pratyakshkar बनाम/ 51 N.S.S. Rd No.11, Bhavan, Bkc Vs. Jia Hind Club, Jvpd Scheme, Bandra (E) Mumbai-400056 Mumbai- 400050 (Revenue) (Respondent ) P.A. No.Aaaat3055F Assessment Year: 2004-05 The Navyug Co. Operative Cit-21 Housing Society Ltd. Pratyakshkar बनाम/ Plot No. 51 Jain Hind Club Bhavan, Bkc Vs. Gldg. N.S. Rd No.11, Jai Hind Bandra (E) Society Jvpd Scheme Vile Mumbai- 400050 Parle (W) Mumbai-400049 (Revenue) (Respondent ) P.A. No.Aaaat0325L Assessment Year: 2004-05

Section 143(3)Section 147Section 263Section 50C

…within the powers of the CIT to pass revision order on such matters as had not been considered and decided in the appeal by the Commissioner of Income Tax-(Appeals). Reliance was placed in this regard upon the judgment of Hon’ble 15 Co.Op. Housing Societies 231 ITR 50 (SC) which was subsequently followed by the Supreme Court in another judgment in the case of CIT v. Jay Kumar B. Patil 236 ITR 469. The reliance was also placed on the judgment of Hon’ble Allahabad High Court in the Mehra Borthers v. CIT order dated 11.03.2015 in writ tax no. 185 of 2015 for the proposition that Doctrine of Merger could not have b…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3136/DEL/2014[2009-10]Status: DisposedITAT Delhi08 Jul 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3135/DEL/2014[2008-09]Status: DisposedITAT Delhi08 Jul 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3134/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2016AY 2007-08

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3133/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2016AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…

Surya Merchants Ltd., New Delhi vs. CIT, Kanpur

In the result, all the five Appeals filed by the Assessee stand

ITA 3132/DEL/2014[2005-06]Status: DisposedITAT Delhi08 Jul 2016AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Surinder Mahajan, CA &For Respondent: Smt. Sunita Kejriwal, CIT(DR)
Section 153ASection 263Section 40A(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 3132 to 3136/DEL/2014 A.Yrs. : 2005-06 to 2009-10 M/S SURYA MERCHANTS LTD., DY. COMMISSIONER OF 1010, FAIZ RAD, VS. INCOME TAX, KAROL BAGH, CGO COMPLEX-I, HAPUR NEW DELHI – 110 005 CHUNGI, GHAZIABAD (PAN: AAFCS9517A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Surinder Mahajan, CA & Sh. Samir Mahajan, CA Department by : Smt. Sunita Kejriwal, CIT(DR) Date of Hearing : 05-07-2016 Date of Order : 08-07-2016 ORDER PER H.S. SIDHU : JM These five Appeals filed b…