CIT v. Vodafone Essar South Ltd.

212 Taxmann 184High Court2013#1330 most cited

What is CIT v. Vodafone Essar South Ltd. authority for?

When an Assessing Officer conducts an inquiry and considers the assessee's disclosures, the Commissioner cannot invoke Section 263 to revise the assessment on grounds of inadequate inquiry or a mere difference of opinion. The absence of a detailed discussion on an issue in the assessment order does not automatically mean the Assessing Officer failed to apply his mind.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Vodafone Essar South Ltd. · Section 263 · inadequate enquiry · lack of enquiry · revision by Commissioner · erroneous and prejudicial to revenue · Assessing Officer inquiry · difference of opinion · absence of discussion in order · jurisdiction u/s 263

Also reported as

28 Taxmann.com 273

Sections most often in play

Section 263Section 143(3)Section 148Section 147Section 151Section 10(37)Section 143(2)Section 145A(b)
Read the full judgment

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)inadequate enquirysection 45(5)section 57(iv)section 56(2)(viii)prejudicial to interest of revenuesection 263(1)section 145black of enquiry

Judgments citing CIT v. Vodafone Essar South Ltd.

M/S Debashu Services Pvt.Ltd, Nagpur vs. Dy Commissioner of Income Tax Circle-1, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 260/NAG/2017[2007-2008]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-2008

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

M/S Debashu Services Pvt.Ltd, Nagpur vs. Dy Commissioner of Income Tax Circle-1, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 259/NAG/2017[2006-2007]Status: DisposedITAT Nagpur29 Mar 2019AY 2006-2007

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

Dy Commissioner of Income Tax Circle-1, Nagpur vs. M/S Debashu Services Pvt.Ltd, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 230/NAG/2017[2012-2013]Status: DisposedITAT Nagpur29 Mar 2019AY 2012-2013

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

Dy Commissioner of Income Tax Circle-1, Nagpur vs. M/S Debashu Services Pvt.Ltd, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 229/NAG/2017[2008-2009]Status: DisposedITAT Nagpur29 Mar 2019AY 2008-2009

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

Dy Commissioner of Income Tax Circle-1, Nagpur vs. M/S Debashu Services Pvt.Ltd, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 228/NAG/2017[2007-2008]Status: DisposedITAT Nagpur29 Mar 2019AY 2007-2008

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

Dy Commissioner of Income Tax Circle-1, Nagpur vs. M/S Debashu Services Pvt.Ltd, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 227/NAG/2017[2006-2007]Status: DisposedITAT Nagpur29 Mar 2019AY 2006-2007

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

M/S Debashu Services Pvt. Ltd, Nagpur vs. DCIT-Circle-1, Nagpur

In the result, all the appeals of the assessee are partly allowed and all the appeals of the Revenue are dismissed

ITA 369/NAG/2014[2010-11]Status: DisposedITAT Nagpur29 Mar 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.369/Nag/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.259 To 262/Nag/2017 िनधा"रण वष" / Assessment Years : 2006–07 To 2008–09 & 2012–13 M/S. Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant Pan : Aaacd6682J बनाम / V/S. Dcit, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / Ita Nos.227 To 230/Nag/2017

For Appellant: Shri C. J. Thakar, Adv. &For Respondent: Shri R. K. Baral, Jt.CIT

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.369/NAG/2014 िनधा"रण वष" / Assessment Year : 2010–11 Debashu Services Pvt. Ltd., 18, Saptak Plaza, Shivaji Nagar, Nagpur–440010. .......अपीलाथ" / Appellant PAN : AAACD6682J बनाम / V/s. DCIT, Circle–1, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA Nos.259 to 262/NAG/2017 िनधा"रण वष" / Assessment Years : 2006–07 to 2008–09 & 2012–13 M/s. Debashu Services Pvt.…

M/S. M B Gharpuray Engineers & Contractors, Pune vs. Pr. Commissioner of Income-Tax, Pune

In the result, appeal of the assessee is allowed

ITA 2744/PUN/2017[2012-13]Status: DisposedITAT Pune28 Feb 2019AY 2012-13

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Smt. Deepa KhareFor Respondent: Smt. Nandita Kanchan
Section 142(1)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 2744/PUN/2017 "नधा"रण वष" / Assessment Year : 2012-13 M/s. M.B. Gharpuray Engineers & Contractors. 838, Anohar Residency, Agarkar Road, Shivaji Nagar, Pune-411 016. PAN : AACFM4994R .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax-2, Pune. ……""यथ" / Respondent Assessee by : Smt. Deepa Khare Revenue by : Smt. Nandita Kanchan सुनवाई क" तार"ख / Date of Hearing : 26.02.2019 घोषणा क" तार"ख / Date of…

Late Smt. Giriraj Kaur L/H Sri Ravinder Gill, Muzaffarnagar vs. ITO, Muzaffarnagar

In the result appeal of the assessee is allowed

ITA 931/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2018AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishilate Smt. Giriraj Kaur, Vs. Ito, C/O. L/H Sri Ravinder Gill, Ward-1(2), 861, Mangal Bhawan, Muzaffarnagar Bhopa Road, Muzaffarnagar Pan: Dtppk0005J (Appellant) (Respondent)

For Appellant: Smt Prem Lata Bansal, Sr. AdvFor Respondent: Shri Sanjit Singh, CIT Dr
Section 143(3)Section 263Section 55A

…d by the assessee to the satisfaction of Assessing Officer then no revision is permissible by the CIT on the ground that there is no discussion on the issue in the assessment order which lead to assumption that Assessing Officer did not apply his mind. (2013) 212 Taxmann 184 (Del), 1 ITR - OL 526 (Del) CIT vs Vodafone Essar South Ltd. Hon‟ble Jurisdictional High Court in this case have held that where Assessing Officer after detailed inquiry and considering amesms‟s disclosures, had allowed deduction, it is not a case of no inquiry: TTie (acfe of any discussion on the issue cannot lead to the assumption that the…

M/S. Amira Enterprises Ltd., New Delhi vs. Pr. CIT (C), Gurgaon

In the result, the stay application filed by the assessee is dismissed

ITA 3206/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2017AY 2014-15

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Smt. Aparna Karan, CIT- DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SA No. 452/DEL/2017 & [Assessment Year: 2014-15] M/s Amira Enterprises Ltd Vs. The Pr.C.I.T 54, Prakriti Marg, Sultanpur Farms Central Mehrauli, New Delhi Gurgaon PAN : AAGCA 5057 J [Appellant] [Respondent] Date of Hearing : 07.11.2017 Date of Pronouncement : 29.11.2017 Assessee by : Shri Salil Kapoor, Adv Revenue by : Smt. Aparna Karan, CIT- DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the ord…

M/S. Amira Pure Foods Pvt. Ltd., New Delhi vs. Pr. CIT (C), Gurgaon

In the result, the stay application filed by the assessee is dismissed and the appeal of the assessee in ITA No

ITA 3205/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2017AY 2014-15

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Smt. Aparna Karan, CIT- DR
Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SA No. 451/DEL/2017 & [Assessment Year: 2014-15] M/s Amira Pure Foods Pvt. Ltd Vs. The Pr.C.I.T 54, Prakriti Marg, Sultanpur Farms Central Mehrauli, New Delhi Gurgaon PAN : AAACA 2200 M [Appellant] [Respondent] Date of Hearing : 07.11.2017 Date of Pronouncement : 29.11.2017 Assessee by : Shri Salil Kapoor, Adv Revenue by : Smt. Aparna Karan, CIT- DR ORDER PER B.P. JAIN, ACCOUNTANT MEMBER, This appeal filed by the assessee is directed against the ord…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

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

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

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

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

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

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

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

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

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

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

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

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 194JSection 201Section 201(3)Section 250(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G", NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 3779, 3780 & 3781/Del/2013 Assessment Years: 2007-08, 2008-09 & 2009-10 VODAFONE DIGILINK LIMITED, VS. CIT(TDS), (FORMERLY VODAFONE ESSAR C.R. BUILDING, 2ND FLOOR, SECTOR-17, DIGILINK LIMITED) HARYANA CIRCLE, CHANDIGARH KUNJPURA ROAD, KARNAL, HARYANA (PAN: AAACA3202D) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Kapoor & Ms. Ananya Kapoor, Advocates Department by : Sh. S.S. Rana, CIT(DR) AND ITA Nos. 716, 717, 718/Del/2017 Assessment Years:…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

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

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR
Section 263Section 4Section 44BSection 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “D” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER [Assessment Year: 2008-09] Technip UK Limited Vs. The D.I.T. C/o BMR & Associates LLP International - II 22nd Floor, Building No. 5 New Delhi Tower ‘A’, DLF Cyber City, DLF Phase III, Gurgaon Haryana PAN : AACCT 8268 N (Appellant) (Respondent) Assessee by: Shri Ajay Vohra, Adv Shri Anshul Sachar, Adv Shri Anuj Agarwal Revenue by: Shri Anuj Arora, Sr- DR Date of hearing : 24.01.2017 Date of pronouncement : 24.04.2017 ORDER PER R.K. PANDA, ACCOUNTANT MEMBER:- T…

Shree D.K. Associates, Mumbai vs. Pr CIT 32, Mumbai

In the result, the appeal of the assessee stands allowed

ITA 5659/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Jan 2017AY 2011-12

Bench: Shri P. K. Bansal & Shri Pawan Singh

Section 143(3)Section 263

…the Commissioner does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue, unless the view taken by the Assessing Officer is unsustainable in law.” 18. We have also gone through the decision of CIT vs. Vodafone Essar South Ltd. 212 Taxmann 184 (Del.) on which the ld . AR vehemently relied. In this decision, we noted that the Hon’ble High Court relied on the earlier decision of the High Court in the case of CIT vs. Sunbeam Auto Ltd., 332 ITR 167 in which it was held that if there is some inquiry by the AO in the original proceedings, even if inadequate, that cannot clothe the Comm…

Shri Satish Jain, Indore vs. The CIT-2, Indore

In the result, the appeal of the assessee allowed

ITA 342/IND/2015[2010-11]Status: DisposedITAT Indore03 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 133(6)Section 143Section 263

…Shri Satish Jain, Indore / I.T.A. No.342/Ind/2015/A.Y: /10-11 Page 1 of 14 आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. No. 342 /Ind/2015 "नधा"रण वष" /Assessment Year:2010-11 Shri Satish Jain, Pr. CIT-2 Indore Pp. Satish Agro Industries , Vs. 1/1 Shrinath Chambers, Maharani Road Indore अपीलाथ" /Appellant ""यथ" /Respondent "था.ले.सं./PAN:ABVPJ0983D Shri Pankaj Shah & Shri G. J. Shah अपीलाथ" क" ओर…