CIT v. Soyuz Industrial Resources Ltd.

58 Taxmann.com 336High Court2015#6695 most cited

What is CIT v. Soyuz Industrial Resources Ltd. authority for?

Reassessment proceedings initiated after four years from the end of the relevant assessment year require sanction from the Joint Commissioner, not merely a Commissioner, to be valid.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Soyuz Industrial Resources Ltd · section 151(2) · reopening of assessment · reassessment proceedings · Joint Commissioner sanction · Commissioner sanction · section 147 · section 148 · income tax act

Sections most often in play

Section 10ASection 142(1)Section 143(2)Section 144CSection 147Section 148Section 151Section 195(1)
Read the full judgment

Issues it is cited on

section 151(2)tangible materialreopening of assessmentsection 151notice under section 148reassessment proceedingsassistant commissionersection 15section 11section 148section 147section 144

Judgments citing CIT v. Soyuz Industrial Resources Ltd.

Ba Continuum India Private Limited, Hyderabad vs. DCIT., Circle-1(1), Hyderabad

ITA 368/HYD/2024[2005-06]Status: DisposedITAT Hyderabad04 Feb 2026AY 2005-06

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 10ASection 142(1)Section 143(2)Section 147Section 40

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 368/Hyd/2024 ("नधा"रणवष"/ Assessment Year:2005-06) BA Continuum India Private VS. Dy. Commissioner of Income Limited, Tax, Circle-1(1), Hyderabad. Hyderabad. PAN: AACCC3062D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Nishant Thakkar, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Ms. U. Mini Chan…

Tata Motors Ltd, Mumbai vs. ACIT 2(3), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 631/MUM/2013[2008-09]Status: DisposedITAT Mumbai05 Feb 2024AY 2008-09

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. Pan: Aaact-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner Of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri J.D.Mistry, Sr.Advocate With Shri Nikhil Tiwari,Advocate "ितवादी "ारा/Respondent By : Ms. Vatsala Jha, Cit-Dr & Shri Manoj Kumar Singh, Sr.Ar सुनवाई की ितिथ/ Date Of Hearing : 10/11/2023 घोषणा की ितिथ/ Date Of Pronouncement : 05/02/2024 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri J.D.Mistry, Sr.Advocate with Shri Nikhil Tiwari,AdvocateFor Respondent: Ms. Vatsala Jha, CIT-DR and Shri Manoj Kumar Singh, Sr.AR
Section 116Section 143(3)Section 92C

…आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी,"ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ H ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.631/मुं/2013 (िन.व. 2008-09) Tata Motors Limited Bombay House, 24,Homi Mody Street, Hutama Chowk, Mumbai – 400001. PAN: AAACT-2727-Q ...... अपीलाथ"/Appellant बनाम Vs. The Addl. Commissioner of Income Tax Circle -2(3), Mumbai. Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Shri J.D.Mistry, Sr.Advocate with…

M/S. Tms Mercantile (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 6797/DEL/2013[2004-05]Status: DisposedITAT Delhi14 Jul 2022AY 2004-05

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2004-05

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. TMS Mercantile (P) Vs. Income Tax Officer, Ltd., Ward-16(3), 26/45, Punjabi Bagh, New Delhi New Delhi PAN :AACCT0579L (Appellant) (Respondent) Appellant by Sh. R.C. Rai, Advocate Respondent by Sh. Abhishek Kumar, Sr.DR Date of hearing 07.06.2022 Date of pronouncement 14.07.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 06.12.2012 of learned Commissioner of Income-tax (Appeals)-19, New D…

Gajendra Kumar, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result appeal of the assessee is partly allowed

ITA 608/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Nov 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Gajendra Kumar, Vs. Ito, C/O. M/S. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad Pan:Bwgpg2614B (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Umesh Yakyar, Sr. DR
Section 144Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Gajendra Kumar, Vs. ITO, C/o. M/s. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad PAN:BWGPG2614B (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Adv Mr. Rakesh Gupta, Adv Revenue by: Shri Umesh Yakyar, Sr. DR Date of Hearing 20/10/2021 Date of pronouncement 18/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is field by the assessee against the order passed by the ld CIT(A)-2, Noida da…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 5138/Del/2016 (Assessment Year: 2007-08) ACIT, M/s. Maharaji Education Vs. Trust, Central Circle : 6, No. 1 – Santosh Nagar, Pratap Vihar, New Delhi. Ghaziabad – 201 009. PAN: AAATM5225F (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A. Department by: Ms. Paramita M. Biswas[CIT]– DR Date of Hearing : 21/09/2021 Date of pronouncement : 13/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is fi…

M/S Global Associates, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by the assessee is treated as allowed

ITA 602/BANG/2015[2005-06]Status: DisposedITAT Bangalore30 Sept 2021AY 2005-06

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2005-06

For Appellant: Shri Narendra Sharma, A.RFor Respondent: Shri Sankar Ganesh, D.R
Section 143Section 143(3)Section 147Section 148Section 151Section 151(2)

…ITA No.602/Bang/2015 M/s. Global Associates, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2005-06 M/s. Global Associates No.14, Geneva House Deputy Commissioner of Cunningham Road Income-tax Vs. Bangalore 560 052 Central Circle-1(4) Bengaluru PAN NO :AAGFG0074L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, A.R. Respondent by : Shri Sankar Ganesh, D.R. Date of Hearing : 08.09.2021 Date of Pronouncement : 30.09.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The a…

Pr. Commissioner of Income Tax (Central)-3 vs. Suresh Kumar Gupta

ITA/1/2020HC Delhi15 Jul 2021
Section 143Section 147Section 148Section 151

…ITA Nos.1/2020, 1000/2019, 1018/2019 & ITA 1024/2019 Page 1 of 9 $~3,17, 18 & 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2020 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 17 ITA 1000/2019 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 18…

Pr. Commissioner of Income Tax (Central)-3 vs. Suresh Kumar Gupta

ITA/1024/2019HC Delhi15 Jul 2021
Section 143Section 147Section 148Section 151

…ITA Nos.1/2020, 1000/2019, 1018/2019 & ITA 1024/2019 Page 1 of 9 $~3,17, 18 & 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2020 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 17 ITA 1000/2019 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 18…

Pr. Commissioner of Income Tax (Central)-3 vs. Suresh Kumar Gupta

ITA/1018/2019HC Delhi15 Jul 2021
Section 143Section 147Section 148Section 151

…ITA Nos.1/2020, 1000/2019, 1018/2019 & ITA 1024/2019 Page 1 of 9 $~3,17, 18 & 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2020 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 17 ITA 1000/2019 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 18…

Pr. Commissioner of Income Tax (Central)-3 vs. Suresh Kumar Gupta

ITA/1000/2019HC Delhi15 Jul 2021
Section 143Section 147Section 148Section 151

…ITA Nos.1/2020, 1000/2019, 1018/2019 & ITA 1024/2019 Page 1 of 9 $~3,17, 18 & 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2020 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 17 ITA 1000/2019 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 18…

ACIT Cir. 12(1)(2), Mumbai vs. Bharti Axa Life Insurance Company Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08
Section 143(3)Section 147Section 149Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ACIT CIR, 12(1)(2) Vs. M/s. Bharti Axa Life Room No.128D, 1st Floor Insurance Company Ltd., Unit No.601 & 602, 5th Aayakar Bhawan Churchgate, Floor, Raheja Titanium Mumbai – 400 020 W.E. Highway, Goregaon East, Mumbai – 400 063 PAN/GIR No. AACCB7227P (Appellant) .. (Respondent) CO No.63/Mum/2020 (Arising out of ITA No.2930/Mum/2019) (Assessment Year :2007-08) M/s. Bharti Axa Life Vs. ACIT CIR, 12(1)(2) Room No.128D, 1st Floor Insurance Company Ltd., Aayakar Bhawan Unit No.601…

Shanker Tradex Pvt. Ltd., Delhi vs. ITO Ward 23(1), New Delhi

Appeal of the assessee is allowed on this issue keeping all other issues and unadjudicated

ITA 7583/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Nov 2020AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi(Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. Ito, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi Pan: Aaics8635G (Appellant) (Respondent)

For Appellant: Shri Manorath Tyagi, AdvFor Respondent: Shri R. K. Gupta, Sr. DR
Section 143Section 147Section 151(2)Section 263Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―SMC-2‖: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Shanker Tradex Pvt. Ltd, Vs. ITO, 3552, 105-10, Ravi Raj Market, Chawri Ward-23(1), Bazar, New Delhi New Delhi PAN: AAICS8635G (Appellant) (Respondent) Assessee by : Shri Manorath Tyagi, Adv Revenue by: Shri R. K. Gupta, Sr. DR Date of Hearing 04/11/2020 Date of pronouncement 10/11/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by assessee against the order of Commissioner of income tax (appeals) – XXV, New Delhi…

Principal Commissioner of Income Tax, Delhi-3 vs. Anita Rani Mahajan ·

WTA/1/2020HC Delhi04 Feb 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 143Section 147Section 148Section 151

…ITA Nos.1/2020, 1000/2019, 1018/2019 & ITA 1024/2019 Page 1 of 9 $~3,17, 18 & 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1/2020 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 17 ITA 1000/2019 & CM APPL. 40/2020 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr. Ajit Sharma, Advocate. versus SURESH KUMAR GUPTA ..... Respondent Through: None. 18…

DCIT, New Delhi vs. M/S. Bbc World India (P) Ltd., New Delhi

In the result appeal of the assessee and the learned assessing officer are allowed for statistical purposes

ITA 5556/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Oct 2019AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

Section 250Section 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 996 &3007/Del/2011 (Assessment Year: 2002-03, 2003-04 ) DCIT, Vs. M/s. BBC Worldwide Circle-2(1), (India) Pvt. Ltd, 518- New Delhi 522, World Trade Centre, Baba Road, New Delhi PAN: AABCB5209Q (Appellant) (Respondent) CO No. 315 & 231/Del/2011 & 2012 (In ITA No. 996 /Del/2011, 3007/Del/2011 & 495/Del/2012) (Assessment Year: 2002-03, 2003-04 and 2005-06) M/s. BBC Worldwide (India) Vs. DCIT, Pvt. Ltd, 518-522, World Circle-2(1), Trade Centre, Baba Road, New…

ACIT, New Delhi vs. Sh. Suresh Kumar Gupta, New Delhi

Appeals of the assessee are allowed accordingly

ITA 4950/DEL/2015[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Sanjay Goel, CIT DR
Section 147Section 148Section 151(2)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3877 to 3880/Del/2015 (Assessment Year: 2004-05 to 2007-08) Suresh Kumar Gupta, Vs. ACIT, 308, Arunachal Building, Circle-22, New Delhi 19, Barakhamba Road, New Delhi PAN: AAHPG9563B (Appellant) (Respondent) ITA No.4947 to 4950/Del/2015 (Assessment Year: 2004-05 to 2007-08) ACIT, Vs. Suresh Kumar Gupta, Circle-22, New Delhi 308, Arunachal Building, 19, Barakhamba Road, New Delhi PAN: AAHPG9563B (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi, CA Reven…

Mahesh C. Khera vs. Dy Commissioner of Income Tax

ITA/464/2018HC Delhi17 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 147Section 148Section 151Section 260A

…$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 464/2018 MAHESH C. KHERA ..... Appellant Through Mr.G.C.Srivastava and Mr.Daksh S. Bhardwaj, Advocates. versus DY COMMISSIONER OF INCOME TAX ..... Respondent Through Mr.Ajit Sharma and Mr.Asheesh Jain, Advocates. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R % 17.04.2018 The assessee’s appeal under Section 260A of the Income Tax Act questions the order of the Income Tax Appellate Tribunal (ITAT). It is contended that the satisfaction recorded by th…

Cairn Uk Holding Ltd., Ahmedabad vs. DCIT (International Taxation), New Delhi

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1669 /Del/2016 (Assessment Year: 2007-08) Crain U K Holdings V Deputy Commissioner of Limited Income Tax ( International s 50 Lothian Road Taxation) – Circle 1(2)(1) . Edinburgh , Scotland New Delhi EH39BY PAN : AACCC9135H (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala Sr. Adv Shi P Maheshwari, CA Ms. Aarti Sathe, Adv Revenue by: Shri Sanjay Puri CIT Shri Anuj Arora CIT DR Date of Hearing 19/12/2016 Date of pronouncement 09/03/2017 O…

CIT v. Soyuz Industrial Resources Ltd. (58 Taxmann.com 336) — Cited in 17 Judgments | BharatTax