CIT v. Sun Engineering Works (P) Ltd.

198 ITR 297Supreme Court of India1992#61 most cited

What is CIT v. Sun Engineering Works (P) Ltd. authority for?

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

814

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. Sun Engineering Works · 198 ITR 297 · Supreme Court 1992 · judgment interpretation · scope of decision · questions framed · judicial precedent · Section 147 · reassessment · income escaping assessment

Also reported as

64 Taxmann 442107 CTR 209

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 132Section 143(2)Section 143(1)Section 14A
Read the full judgment

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 104section 45(5)(b)section 145b(1)section 194lakeyman insurancesection 160section 23(2)

Judgments citing CIT v. Sun Engineering Works (P) Ltd.

Shapoorji Pallonji and Company Private Limited, Mumbai vs. Principle Commissioner of Income Tax (Central), -4, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1149/MUM/2022[2012-13]Status: DisposedITAT Mumbai30 Sept 2022AY 2012-13
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 148Section 14ASection 263Section 92C

…ar and unambiguous as in terms thereof doctrine of merger applies only in respect of such items which were the subject-matter of appeal and not which were not. The question came up for consideration before this Court in CIT v. Sun Engg. Works (P.) Ltd. [1992] 198 ITR 297. Therein the assessee raised a contention that 7 M/s. Shapoorji Pallonji and Company Pvt. Ltd., once jurisdiction under section 147 of the Act is invoked, the whole assessment proceeding became reopened, which was negatived by the Court opining : "Section 147, which is subject to section 148, divides cases of income escaping assessment into two…

Sa Thooyamani, Coimbatore vs. DCIT, CC-1, Coimbatore

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

ITA 169/CHNY/2021[2007-08]Status: DisposedITAT Chennai28 Sept 2022AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 To 2007-08 V. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, Of Income Tax, Near Rto Office, Central Circle-1, Coimbatore. Coimbatore. [Pan: Aagpt 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.A.Arjunraj, Ca ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 28.09.2022

For Respondent: Mr.P.Sajit Kumar, JCIT
Section 132Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 to 2007-08 v. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, of Income Tax, Near RTO Office, Central Circle-1, Coimbatore. Coimbatore. [PAN: AAGPT 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.Arjunraj, CA ""यथ"…

Sa Thooyamani, Coimbatore vs. DCIT, CC-1, Coimbatore

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

ITA 168/CHNY/2021[2006-07]Status: DisposedITAT Chennai28 Sept 2022AY 2006-07

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 To 2007-08 V. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, Of Income Tax, Near Rto Office, Central Circle-1, Coimbatore. Coimbatore. [Pan: Aagpt 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.A.Arjunraj, Ca ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 28.09.2022

For Respondent: Mr.P.Sajit Kumar, JCIT
Section 132Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 to 2007-08 v. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, of Income Tax, Near RTO Office, Central Circle-1, Coimbatore. Coimbatore. [PAN: AAGPT 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.Arjunraj, CA ""यथ"…

Sa Thooyamani, Coimbatore vs. DCIT, CC-1, Coimbatore

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

ITA 167/CHNY/2021[2005-06]Status: DisposedITAT Chennai28 Sept 2022AY 2005-06

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 To 2007-08 V. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, Of Income Tax, Near Rto Office, Central Circle-1, Coimbatore. Coimbatore. [Pan: Aagpt 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.A.Arjunraj, Ca ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 28.09.2022

For Respondent: Mr.P.Sajit Kumar, JCIT
Section 132Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 to 2007-08 v. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, of Income Tax, Near RTO Office, Central Circle-1, Coimbatore. Coimbatore. [PAN: AAGPT 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.Arjunraj, CA ""यथ"…

Sa Thooyamani, Coimbatore vs. DCIT, CC-1, Coimbatore

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

ITA 166/CHNY/2021[2004-05]Status: DisposedITAT Chennai28 Sept 2022AY 2004-05

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 To 2007-08 V. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, Of Income Tax, Near Rto Office, Central Circle-1, Coimbatore. Coimbatore. [Pan: Aagpt 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.A.Arjunraj, Ca ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 28.09.2022

For Respondent: Mr.P.Sajit Kumar, JCIT
Section 132Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 to 2007-08 v. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, of Income Tax, Near RTO Office, Central Circle-1, Coimbatore. Coimbatore. [PAN: AAGPT 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.Arjunraj, CA ""यथ"…

Sa Thooyamani, Coimbatore vs. DCIT, CC-1, Coimbatore

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

ITA 165/CHNY/2021[2003-04]Status: DisposedITAT Chennai28 Sept 2022AY 2003-04

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 To 2007-08 V. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, Of Income Tax, Near Rto Office, Central Circle-1, Coimbatore. Coimbatore. [Pan: Aagpt 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.A.Arjunraj, Ca ""यथ" क" ओर से /Respondent By : Mr.P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 28.09.2022

For Respondent: Mr.P.Sajit Kumar, JCIT
Section 132Section 133ASection 143(3)Section 153CSection 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.165-169/Chny/2021 िनधा"रण वष" /Assessment Years: 2003-04 to 2007-08 v. Mr.S.A.Thooyamani, The Dy. Commissioner – 64, Balasundaram Road, of Income Tax, Near RTO Office, Central Circle-1, Coimbatore. Coimbatore. [PAN: AAGPT 1806 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.Arjunraj, CA ""यथ"…

Progreesive Constructions Limited vs. Jt. Commissioner of Income Tax

ITTA/163/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

For Appellant: SRI CHALLA GUNARANJAN
Section 143(3)Section 147Section 148Section 1aSection 260Section 260ASection 4l

…eme Court in VJagan Mohan Rao r,. CITT which has since been reiterated by the Suprcme C-oun in CIT v. Srrn Engineering Works (P) Ltd. (6 supra). I 1z;o trn 1,2) (Der.xFB) t zorolzy scc zz-r 5 z0r0 scc o,,ti.,. ocl 40?o = (m12) 345 ITR 214 u roozl+; scc -to:= 198 ITR 297 ' z5 mn izj 9 15. Submissior rs made by leamed counsel for the panies have received the due :onsideratiirn of the C-oun. L6. Though a number of questions had been framed by this C-ourt at the tinre of admission of the appeal, the basic question ri,hich anses l.c r consideration in this appeal whether upon ls reopening o[ as;essment, assessing o…

Sivakumaran Pugazhendhi, Chennai vs. PCIT, Chennai-4

In the result, the appeal of the assessee is allowed

ITA 27/CHNY/2022[2014-15]Status: DisposedITAT Chennai21 Sept 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.27/Chny/2022 िनधा"रण वष" /Assessment Year: 2014-15 Sivakumaran Pugazhendhi, The Principal Commissioner 70 Raja Agraharam Street, Vs. Of Income Tax, Poonamalle, Chennai-4. Chennai – 600 056. [Pan: Aiapp-7309-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri M. Rajan, Cit सुनवाई क" तारीख/Date Of Hearing : 05.09.2022 : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 143(3)Section 147Section 263

…in terms thereof doctrine of merger applies only in respect of such items which were the subject matter of appeal and not which were not. The question came up for consideration before this Court in Commissioner of Income Tax v. Sun Engineering Works P. Ltd. [198 ITR 297]. Therein the assessee raised a contention that once jurisdiction under Section 147 of the Act is invoked, the whole assessment proceeding became reopened, which was negatived by the court opining: "Section 147, which is subject to Section 148, divides cases of income escaping assessment into two clauses i.e. viz. (a) those due to the non- submi…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1479/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Late Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1478/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Late Shri Jayesh Thar, Mumbai vs. Income Tax Officer TDS, Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1477/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Late Shri Jayeesh Thar, Mumbai vs. Income Tax Officer, TDS Ward Kalyan, Kalyan

In the result, the appeal stands allowed to the extent indicated in the order

ITA 1476/MUM/2022[2013-2014]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-2014
Section 154Section 200(3)Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITA RAJAGOPAL, JUDICIAL MEMBER ITA No. 1476/Mum/2022 to 1479/Mum/2022 (Assessment Year :2013-14) Shri Vivek J Thar, Legal Heir Vs. Income Tax Officer TDS and Son of Late Shri Jayesh Ward, Kalyan Thar 602, A-Wing, Kaledonia Building, Sahar Road Near Railway Station Andheri (W) Mumbai- 400 069 PAN/GIR No.ABYPT2148R (Appellant) .. (Respondent) Assessee by Shri Ankur Shah Revenue by Shri Ratnakar Shelke Date of Hearing 07/09/2022 Date of Pronouncement 19/09/2022 आदेश / O R D E R PER M. BALAGANESH (A.M):…

Wheels India Limited, Chennai vs. ACIT Ltu 1 Chennai, Chennai

Appeals stand allowed for statistical purposes

ITA 2770/CHNY/2019[2011-12]Status: DisposedITAT Chennai07 Sept 2022AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Vikram Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Ms. M.S. Deeptha (JCIT) – Ld. Sr. DR
Section 143(3)Section 14ASection 43A

…re factual matters, the necessary facts which are not available either in the return of income or in the orders of lower authorities. For the same, we place reliance on the decision of Hon’ble Supreme Court in the case of CIT V/s Sun Engineering Private Ltd. (198 ITR 297) wherein it was held as under: - 38. Although, section 147 is part of a taxing statute, it imposes no charge on the subject but deals merely with the machinery of assessment and in interpreting a provision of that kind, the rule is that construction should be preferred which makes the machinery workable. Since the proceedings under section 147 ar…

ACIT Ltu 2 Chennai, Chennai vs. Wheels India Limited, Chennai

Appeals stand allowed for statistical purposes

ITA 2700/CHNY/2019[2011-12]Status: DisposedITAT Chennai07 Sept 2022AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Vikram Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Ms. M.S. Deeptha (JCIT) – Ld. Sr. DR
Section 143(3)Section 14ASection 43A

…re factual matters, the necessary facts which are not available either in the return of income or in the orders of lower authorities. For the same, we place reliance on the decision of Hon’ble Supreme Court in the case of CIT V/s Sun Engineering Private Ltd. (198 ITR 297) wherein it was held as under: - 38. Although, section 147 is part of a taxing statute, it imposes no charge on the subject but deals merely with the machinery of assessment and in interpreting a provision of that kind, the rule is that construction should be preferred which makes the machinery workable. Since the proceedings under section 147 ar…

Wheels India Ltd., Chennai vs. DCIT Ltu-2, Chennai

The appeal stands partly allowed

ITA 2341/CHNY/2017[2012-13]Status: DisposedITAT Chennai07 Sept 2022AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Vikram Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Ms. M.S. Deeptha (JCIT) – Ld. Sr. DR
Section 14ASection 80Section 80I

…to delve into the appeal any further except to the extent as provided in law. 11.2 Proceeding further, the claim of the assessee is also not be admitted keeping in view the decision of Hon’ble Supreme Court in the case of CIT V/s Sun Engineering Private Ltd. (198 ITR 297) wherein it was held that the proceedings u/s 147 are for the benefit of the revenue and not for the benefit of an assessee and are aimed at garnering the 'escaped income' of an assessee. These proceedings could not be allowed to be converted as 'revisional' or 'review' proceedings at the instance of the assessee, thereby making the machinery unw…

ITO Ward - 23(3), New Delhi vs. Shree Bhawani Power Projects Pvt Ltd, New Delhi

In the result, both the appeals filed by the Revenue Department stands dismissed

ITA 61/DEL/2021[2015-16]Status: DisposedITAT Delhi29 Aug 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Mr.Hiren Mehta, Ld. CAFor Respondent: Mr. M. Baranwal, Ld. Sr. DR
Section 139Section 139(1)Section 147Section 148Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 61& 194/Del/2021 Assessment Year: 2015-16& 2016-17 Income-tax Officer, VersuS Shree Bhawani Power Projects Ward 23(3), New Delhi Pvt. Ltd., D-21, Panchsheel Enclave, New Delhi. PAN: AAKCS6414P (Appellant) (Respondent) Revenue by : Mr. M. Baranwal, Ld. Sr. DR Assessee by : Mr.Hiren Mehta, Ld. CA Date of hearing : 03.08.2022 Date of order : 29.08.2022 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Revenue Department against the…

ITO Ward - 23(3), New Delhi vs. Shree Bhawani Power Projects Pvt Ltd, New Delhi

In the result, both the appeals filed by the Revenue Department stands dismissed

ITA 194/DEL/2021[2016-17]Status: DisposedITAT Delhi29 Aug 2022AY 2016-17

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

For Appellant: Mr.Hiren Mehta, Ld. CAFor Respondent: Mr. M. Baranwal, Ld. Sr. DR
Section 139Section 139(1)Section 147Section 148Section 250Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 61& 194/Del/2021 Assessment Year: 2015-16& 2016-17 Income-tax Officer, VersuS Shree Bhawani Power Projects Ward 23(3), New Delhi Pvt. Ltd., D-21, Panchsheel Enclave, New Delhi. PAN: AAKCS6414P (Appellant) (Respondent) Revenue by : Mr. M. Baranwal, Ld. Sr. DR Assessee by : Mr.Hiren Mehta, Ld. CA Date of hearing : 03.08.2022 Date of order : 29.08.2022 ORDER PER N.K. CHOUDHRY, J.M. These appeals have been preferred by the Revenue Department against the…

Hindustan Construction Company, Mumbai vs. Pr. CIT-6, Mumbai

Appeal is allowed

ITA 969/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Aug 2022AY 2011-12
For Appellant: Shri H. P. MahajaniFor Respondent: Shri Mehul Jain
Section 115JSection 143(3)Section 147Section 263Section 263(2)

…gs for reassessment had nothing to do with the said head of income. The Supreme Court clearly held that the doctrine of merger was not attracted to a case of that nature. The Supreme Court followed its earlier judgment in CIT v. Sun Engg. Co. (P.) Ltd. [1992] 198 ITR 297 and held that the Tribunal had found that all the subsequent events were in respect of matters other than the lease equalisation fund. In other words, this was not a case where the subject-matter of the assessment and the reassessment was the same. The Supreme Court then held as follows :— 10 Assessment Years: 2011-12 "We, therefore, are clearly…

Hitender Pal Singh, New Delhi vs. ITO, Ward-31(5), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2498/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] Hitender Pal Singh, Vs Ito, C-1481, Jj Colony, Block-C, Ward-31(5), Tigri Colony, New Delhi-110062. New Delhi. Pan-Cicps4015B Appellant Respondent Appellant By None Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 17.08.2022

Section 142(1)Section 147Section 148Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Hitender Pal Singh, vs ITO, C-1481, JJ Colony, Block-C, Ward-31(5), Tigri Colony, New Delhi-110062. New Delhi. PAN-CICPS4015B APPELLANT RESPONDENT Appellant by None Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 17.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-11, New Delhi dated 15.01.2018. 2. The assessee has raised following ground o…

Danish Private Limited, Jaipur vs. Income Tax Officer Ward-6(1), Jaipur

In the result, all these appeals of the assessees are allowed

ITA 257/JPR/2022[2020-21]Status: DisposedITAT Jaipur16 Aug 2022AY 2020-21

Bench: The Hearing.”

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Ms. Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…of M/s Alom Extrusions Ltd. did not had occasion to deal with the issue of employee's contribution as per section 36(1)(va) of the Act. It is relevant here to refer to the decision of Hon'ble Supreme Court in the case of CIT vs Sun Engineering Works Pt. Ltd. (198 ITR 297) wherein the Hon'ble Court held that while applying the decision to a later case, the court must carefully try to ascertain the true principle laid down by the decision and not to pick out words or sentences from the ^judgments divorced from the context of question under consideration by the Court to support their reasoning. In the current discus…