CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories v. DCIT (345 ITR 214)

PROGREESIVE CONSTRUCTIONS LIMITED vs. JT. COMMISSIONER OF INCOME TAX

ITTA/163/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(3)Section 147Section 148Section 1aSection 260Section 260ASection 4l

…referred to decision of the Supreme 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 reop…

ADDL. CIT, NEW DELHI vs. M/S. IRCON INTERNATIONAL LTD., NEW DELHI

In the result, the appeal of the Revenue is accordingly dismissed

ITA 3768/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

Section 143(3)Section 148

…uj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), CIT vs Usha International Ltd. 348 ITR 485 (Del.), Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). Identical ratio was laid down in CIT vs 29 M…

ACIT (E) 20(3), MUMBAI vs. SEEMA DILIP VORA, MUMBAI

The appeal of the Revenue is dismissed

ITA 582/MUM/2017[2007-08]Status: DisposedITAT Mumbai13 Aug 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year:2007-08 Acit-20(3), Ms. Seema Dilip Vora, Room No.622, 71/72, Rajkamal Apartment बनाम/ Piramal Chambers, Lalbaug, Rajkamal Marg, Rajkamal Vs. Mumbai Studio, Near Gandhi Hospital, Parel, Mumbai-400012 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpv0816C

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

…533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 37 Ms. Seema Dilip vora (Del.), Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), CIT vs Usha International Ltd. 348 ITR 485 (Del.), Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). Identical ratio…

DCIT 7(1)-1, MUMBAI vs. GOLDMOHUR DESIGN & APPAREL PARK LTD, MUMBAI

ITA 622/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Jun 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Acit, M/S Goldmohur Design & Circle-7(1)-1, Apparel Park Ltd. बनाम/ Room No.23, Ground Floor, Goldmohur Textile Mill, Vs. Aayakar Bhavan, Dadasaheb Phalke Road, M.K. Road, Dadar (E), Mumbai-400020 Mumbai-400014 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No.Aadcg1613M

Section 139Section 142Section 143Section 143(3)Section 147Section 148

…630 (Guj.), 23 M/s Goldmohur Design & Apparel Park Ltd. iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), ix. CIT vs Usha International Ltd. 348 ITR 485 (Del.), x. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), xi. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). xii. Identical ratio wa…

BAIJNATH MELARAM,MUMBAI vs. ASST CIT 14(3), MUMBAI

The appeal of the assessee is allowed

ITA 7000/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Feb 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Ramt Kocharassessment Year: 2007-08 M/S. Baijnath Melaram, Acit, Range-14(3), C/O Mangaldas D. Shah & Co., बनाम/ Mumbai. 506, Lotus House, 5Th Floor, Vs. 33-A, New Marine Lines, Mumbai – 400 020 (याजस्व /Revenue) (यनधाारयती /Assessee) P.A. No. Aaafb 2675 E याजस्व की ओर से / Assessee By Shri Dhirendra M. Shah - Ar यनधाारयती की ओर से / Revenue By Shri T.A. Khan - Dr ुनवाई की तायीख / Date Of Hearing : 13/02/2018 घोषणा की तायीख/Date Of Pronouncement 13/02/2018 आदेश / O R D E R Per Joginder Singh ()

Section 143(3)Section 148Section 154Section 194C

…ovind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), ix. CIT vs Usha International Ltd. 348 ITR 485 (Del.), x. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), xi. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). xii. Identical ratio wa…

MAHARASHTRA STAE ROAD DEVELOPMENT CORPORATION TD,MUMBAI vs. DCIT 5(2), MUMBAI

ITA 4900/MUM/2011[2002-03]Status: DisposedITAT Mumbai25 Jan 2018AY 2002-03

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2002-03 Dcit-5(2), M/S Maharashtra State Road R. No.571, Development Corporation बनाम/ Aayakar Bhavan, Limited, Vs. M.K. Road, Pwd Compound, Near Mumbai-400020 Priyadarshni Park, Nepeansea Road, Mumbai-400036 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm6833C Assessment Years: 2002-03 M/S Maharashtra State Dcit-5(2), Road Development R. No.571, बनाम/ Corporation Limited, Aayakar Bhavan, Vs. Pwd Compound, Near M.K. Road, Priyadarshni Park, Mumbai-400020 Nepeansea Road, Mumbai-400036 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm6833C "नधा"रती क" ओर से / Assessee By Shri B.S. Sharma & Shri Dalpat Shah राज"व क" ओर से / Revenue By Shri Narendra Singh Janpangi-Dr

Section 139Section 142Section 143Section 147Section 148

…ovind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), ix. CIT vs Usha International Ltd. 348 ITR 485 (Del.), x. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), xi. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). xii. Identical ratio wa…

DCIT 5(2), MUMBAI vs. MAHARASHTRA STATE ROAD DEVELOPMENT CORPORATION LTD, MUMBAI

ITA 4519/MUM/2011[2002-03]Status: DisposedITAT Mumbai25 Jan 2018AY 2002-03

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Years: 2002-03 Dcit-5(2), M/S Maharashtra State Road R. No.571, Development Corporation बनाम/ Aayakar Bhavan, Limited, Vs. M.K. Road, Pwd Compound, Near Mumbai-400020 Priyadarshni Park, Nepeansea Road, Mumbai-400036 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacm6833C Assessment Years: 2002-03 M/S Maharashtra State Dcit-5(2), Road Development R. No.571, बनाम/ Corporation Limited, Aayakar Bhavan, Vs. Pwd Compound, Near M.K. Road, Priyadarshni Park, Mumbai-400020 Nepeansea Road, Mumbai-400036 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaacm6833C "नधा"रती क" ओर से / Assessee By Shri B.S. Sharma & Shri Dalpat Shah राज"व क" ओर से / Revenue By Shri Narendra Singh Janpangi-Dr

Section 139Section 142Section 143Section 147Section 148

…ovind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), iv. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), v. Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), vi. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), vii. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), viii. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), ix. CIT vs Usha International Ltd. 348 ITR 485 (Del.), x. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), xi. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). xii. Identical ratio wa…

ITO 22(3)(1), NAVI MUMBAI vs. CRESCENT CONSTRUCTION, NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 865/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), d. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), e. Ipca Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), f. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), g. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), h. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), i. CIT vs Usha International Ltd. 348 ITR 485 (Del.), j. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), M/s Crescent Construction Co. k. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.).…

CRESCENT CONSTRUCTION CO.,NAVI MUMBAI vs. ASST CIT 22(3), NAVI MUMBAI

The appeal of the assessee is allowed and of the Revenue is dismissed

ITA 658/MUM/2014[2005-06]Status: DisposedITAT Mumbai26 May 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2005-06

Section 14Section 143(1)Section 143(2)Section 143(3)Section 147Section 154

…. Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), d. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), e. Ipca Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), f. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), g. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), h. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), i. CIT vs Usha International Ltd. 348 ITR 485 (Del.), j. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), M/s Crescent Construction Co. k. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.).…

M/S. JMD REALTORS PVT. LTD.,NEW DELHI vs. ACIT, FARIDABAD

In the result appeal of assessee is allowed for statistical purposes

ITA 2535/DEL/2015[2005-06]Status: DisposedITAT Delhi05 May 2017AY 2005-06

Bench: Shri Bhavnesh Sainiassessment Year : 2005-06

For Appellant: Shri S.S. Kalra, CAFor Respondent: Date of Hearing

Section 143(3)Section 147Section 148Section 24(1)

…AP prior to the issue of such notice, The reassessment proceedings were not valid and were liable to be quashed Page 3 of 5 JMD Realtors Pvt. Ltd. vs. ACIT and decision of Hon'ble Delhi High Court in the case of Ritu Investments Pvt. Ltd. vs. DCIT (2012) 345 ITR 214 in which it was held that a change of opinion could not clothe the Assessing Officer with the jurisdiction to initiate the proceedings u/s 147 of the Act. 7.1 Considering the facts of the case in the light of the above decisions, it is clear that either the assessee did not file the judgment of the Hon'ble Delhi High Court and relevant details…

DCIT 1(2)(1), MUMBAI vs. INTELNET GLOBAL SERVICES P. LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 7428/MUM/2014[2007-08]Status: DisposedITAT Mumbai18 Nov 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2007-08 Dcit-1(2)(1), M/S Intelnet Global Services R. No.535, 5Th Floor, Pvt. Ltd. Intelnet Towers, बनाम/ Aayakar Bhavan, Mindspace, Malad West, Vs. M. K. Road, Mumbai-400064 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aaaci7387P C.O. No.99/Mum/2016 (Arising Out Of Ita No.7428/Mum/2014) Assessment Year: 2007-08 M/S Intelnet Global Services Dcit-1(2)(1), Pvt. Ltd. Intelnet Towers, R. No.535, 5Th Floor, बनाम/ Mindspace, Malad West, Aayakar Bhavan, Vs. Mumbai-400064 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaaci7387P

Section 10ASection 143(1)Section 143(2)Section 143(3)Section 147

…uj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B. Mehta vs ACIT 30 ITA No.7428/Mum/2013 & C.O. 99/Mum/2016 M/s Intelnet Global Services Pvt. Ltd. (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), CIT vs Usha International Ltd. 348 ITR 485 (Del.), Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), B.B.C. World News Ltd. v…

ASST CIT 4(3), MUMBAI vs. MUIMBAI STOCK BROKERS P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed”

ITA 6369/MUM/2014[2006-07]Status: DisposedITAT Mumbai15 Nov 2016AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2006-07 Acit-4(3), M/S Mumbai Stock 6Th Floor, R. No.649, बनाम/ Brokers Pvt. Ltd. Aayakar Bhavan, R No.10A, 1St Floor, 7/10, Vs. M.K. Road, Botwala Building, Mumbai-4020 Horniman Circle, Fort, Mumbai-400023 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabcm4133A

Section 115JSection 143(3)Section 147Section 148Section 88E

…uj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), CIT vs Usha International Ltd. 348 ITR 485 (Del.), Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). Identical ratio was laid down in CIT vs Malay…

JAYANT MANILAL GANDHY,MUMBAI vs. ASST CIT CIR 16(2), MUMBAI

The appeal of the assessee is allowed

ITA 4504/MUM/2014[2005-06]Status: DisposedITAT Mumbai30 May 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2005-06 Jayant Manilal Gandhy, Acit, Delux Apartment, Circle-16(2), बनाम/ Altamount Road, Matru Mandir Bldg. Vs. Mumbai-400026 Nana Chowk, Mumbai-400007 Pan No. Afupg3313H ("नधा"रती /Assessee) (राज"व /Revenue)

Section 143(3)Section 147Section 148Section 53ESection 54ESection 56

…ovind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), d. Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), e. Ipca Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), f. Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), g. Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), h. Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), i. CIT vs Usha International Ltd. 348 ITR 485 (Del.), 40 Jayant Manilal Gandhy j. Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), k. B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.).…

R.P. SUVARNA,MUMBAI vs. CIT (33), MUMBAI

The appeal of the assessee is disposed of in terms indicated hereinabove

ITA 5536/MUM/2015[2006-07]Status: DisposedITAT Mumbai01 Feb 2016AY 2006-07

Bench: Shri Joginder Singh, Assessment Year: 2006-07 Mr. R. P. Suvarna, Ito-18(3)(3), No.15, Rajanigandha Apts. Mumbai बनाम/ T.H. Kataria Marg, Mahim, Vs. Mumbai-400016 "नधा"रती / Assessee राज"व / Revenue P.A. No.Anbps3240G

Section 143(1)Section 143(3)Section 50C

…uj.) 533, Govind Chhapabhai Patel vs DCIT 240 ITR 628, 630 (Guj.), Foramer vs CIT (2001) 247 ITR 436 (All.), affirmed in CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories vs DCIT (2001) 251 ITR 416 (Bom.), Ritu Investment Pvt. Ltd.(2012) 345 ITR 214 (Del.), Ketan B. Mehta vs ACIT (2012) 346 ITR 254 (Guj.), Ms. Praveen P. Bharucha vs DCIT (2012) 348 ITR 325 (Bom.), CIT vs Usha International Ltd. 348 ITR 485 (Del.), Agricultural Produce Market Committee vs ITO (2013) 355 ITR 348 (Guj.), B.B.C. World News Ltd. vs Asst. DIT (2014) 362 ITR 577 (Del.). Identical ratio was laid down in CIT vs Malay…

CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories v. DCIT

Judgments citing CIT vs Foramer Finance (2003) 264 ITR 566, 567 (SC), Ipica Laboratories v. DCIT