CIT v. SPL's Sidhartha Ltd.

17 Taxmann.com 138High Court2012#3406 most cited

What is CIT v. SPL's Sidhartha Ltd. authority for?

When a specific authority is designated to record satisfaction on an issue, that authority alone must apply their independent mind. Compliance with this requirement is mandatory before issuing a notice under Section 148 of the Income-tax Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. SPL's Sidhartha Ltd. · Section 148 · Section 151 · reassessment notice · independent satisfaction · designated authority · DIT approval

Also reported as

204 Taxmann 115

Sections most often in play

Section 142(2A)Section 142(2C)Section 143(3)Section 147Section 145Section 148Section 151Section 153

Issues it is cited on

section 274(2)section 142(2c)section 144asection 271aabsection 142(2a)specified authoritysection 251section 119section 234bsection 234across objectionsection 151

Judgments citing CIT v. SPL's Sidhartha Ltd.

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…

ITO, New Delhi vs. M/S. Jai Gajanan Enterprises Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4861/DEL/2015[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

Section 132Section 143(3)Section 147Section 148Section 271(1)(c)Section 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2007-08 Income-tax Officer, vs. Jai Gajanan Enterprises Pvt. Ltd., Ward 13(12), New Delhi. E-292, IInd Floor, Old Double Storey Lane, Ramesh Nagar, New Delhi. PAN-AABCJ6528Q (Appellant) (Respondent) Appellant by Sh. Surender Pal, Sr. DR Respondent by Sh. D.C. Agarwal, Advocate Date of Hearing 26.02.2019 Date of Pronouncement 15.03.2019 ORDER Per L.P. Sahu, A.M.: This appeal filed by the Revenue arises out of the impugned order dated 26.05.2015 of…

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…

Chaturbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 953/AHD/2014[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Chaturbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 952/AHD/2014[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Chandreshbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 951/AHD/2014[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Chandreshbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 950/AHD/2014[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Himatbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Circle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2872/AHD/2013[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Jaysukhbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-3, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2871/AHD/2013[2005-06]Status: DisposedITAT Surat16 Nov 2018AY 2005-06

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Jayagauri Chandresh Devani, Ankleshwar vs. The Income Tax Officer, Ward-4, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2679/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Himatbhai Anandbhai Devani, Ankleshwar vs. The Dy.CIT, Bharuch Cirsle, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2678/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

Shri Jaysukhbhai Nanubhai Dudhat, Ankleshwar vs. The Income Tax Officer, Ward-3, Bharuch

In the result, all appeals of the assesses are allowed

ITA 2677/AHD/2013[2004-05]Status: DisposedITAT Surat16 Nov 2018AY 2004-05

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Piyush Chajed, ARFor Respondent: Smt.Smita Nair, Sr.DR
Section 148Section 151

…आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL ‘SURAT’ BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. ITA No. & Name of Appellant Name of Asstt.Year Respondent No. 1-2 2677 and Shri Jaysukhbhai Nanubhai Dudhat ITO, Ward-3 2871/Ahd/2013 Bharuch. C/o.Suyog Dye Chemie P.Ltd. A.Y.2004-05 Plot no.6716-17, GIDC and A.Y.2005- Ankleshwar 393 002. 06 ACHPD 6112 F 3 2679/Ahd/2013 Shri Jayagauri Chandresh Devani ITO, Ward-3 A.Y.2004-05 C/o.Sahyog Chemical Pvt.Ltd. Bharuch. Plot no.C1B/7004, GIDC Ankleshwar 393 001. PAN : ACHPD 6116 B 4-5 2678 and Shri Himatbha…

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…

Sterlite Infra Ltd, Chennai vs. ACIT 2(3), Mumbai

In the result, Ground Nos

ITA 7220/MUM/2012[2004-05]Status: DisposedITAT Mumbai10 Feb 2017AY 2004-05

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील सं/.Ita No. 7220/Mum/2012,"नधा"रण वष"/Assessment Year-2004-05 M/S Sterlite Infra Ltd. Acit -2(3), बनाम No.1, Sai Flats No.55, Pillaiyor Aayakar Bhavan, Koli Street, Kanagam, Mumbai-400020. Vs. Tharamani, Chennai-600113 Pan: Aafcs1424A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं/.Ita No. 7221/Mum/2012,"नधा"रण वष"/Assessment Year-2006-07 M/S Sterlite Infra Ltd. Acit -2(3), बनाम No.1, Sai Flats No.55, Pillaiyor Aayakar Bhavan, Koli Street, Kanagam, Mumbai-400020. Vs. Tharamani, Chennai-600113 Pan: Aafcs1424A (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Vimal Punmiya (AR)For Respondent: Ms. Beena Santosh (DR)
Section 143(1)Section 143(3)Section 147Section 148Section 253Section 254(1)Section 37

…आयकर अपील"य अ"धकरण, “b” खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI - ‘E’ BENCH सव"ी राजे"", लेखा सद"य एवं iou iou iou "संह,"या"यक सद"य iou Before S/Sh. Rajendra, Accountant Member & Pawan Singh, Judicial Member आयकर अपील सं/.ITA No. 7220/Mum/2012,"नधा"रण वष"/Assessment Year-2004-05 M/s Sterlite Infra Ltd. ACIT -2(3), बनाम No.1, Sai Flats No.55, Pillaiyor Aayakar Bhavan, Koli Street, Kanagam, Mumbai-400020. Vs. Tharamani, Chennai-600113 PAN: AAFCS1424A (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर अपील सं/.ITA No. 7221/Mum/2012,"नधा"रण वष"/Assessment Year-2006-07 M/s Sterlite Infra Ltd. ACIT -2(3), बन…

Capt V. Vijay Kumar Nair, Mumbai vs. ACIT 2(2), Mumbai

In the result, the appeal of the assessee is hereby allowed

ITA 4280/MUM/2012[2005-06]Status: DisposedITAT Mumbai03 Feb 2016AY 2005-06

Bench: N.K. Billaiya & Shri Sanjay Gargassessment Year: 2005-06 Capt. V. Vijay Kumar Nair, Acit 2(2), C/O. Pangea Shipping Agencies It Offices, P. Ltd., Aayakar Bhavan, Vs. 309, Skylark Building, M.K. Road, Churchgate, Sector Ii, Cbd Belapur, Mumbai - 400020 Navi Mumbai – 400 614 Pan: Aaapn 4926A (Appellant) (Respondent) Present For: Assessee By : Shri M. Subramanian, A.R. Revenue By : Shri Premanand J, D.R. Date Of Hearing : 30.09.2015 Date Of Pronouncement : 03.02.2016 O R D E R

For Appellant: Shri M. Subramanian, A.RFor Respondent: Shri Premanand J, D.R
Section 147Section 148Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2005-06 Capt. V. Vijay Kumar Nair, ACIT 2(2), C/o. Pangea Shipping Agencies IT Offices, P. Ltd., Aayakar Bhavan, Vs. 309, Skylark Building, M.K. Road, Churchgate, Sector II, CBD Belapur, Mumbai - 400020 Navi Mumbai – 400 614 PAN: AAAPN 4926A (Appellant) (Respondent) Present for: Assessee by : Shri M. Subramanian, A.R. Revenue by : Shri Premanand J, D.R. Date of Hearing : 30.09.2015 Date of Pronouncement : 03.02.2016 O R D E R Per Sanjay Garg, Judicial Memb…