CIT Vs. Kelvinator of India Ltd., 920100 228 CTR 0488, SC 2. CIT v. Usha International Limited, 9

253 CTR 113High Court2012#20217 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Judgments citing CIT Vs. Kelvinator of India Ltd., 920100 228 CTR 0488, SC 2. CIT v. Usha International Limited, 9

SANATAN DHARAM SHIKSHA SAMITTEE,HARYANA vs. ITO (EXEMPTIONS), ROHTAK

In the result, appeal of the assessee is allowed

ITA 871/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Nov 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P.Meenaआ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/S. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [Pan: Aaets 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent

Section 143(3)Section 147Section 148

…Sanatan Dharam Shiksha Samittee Vs. ITO,(E), Rohtak/ITA No.871/Del/2017 for A.Y. 2010-11 Page 1 of 18 आयकरअपील"यअ"धकरण, "द"ल" "यायपीठ ‘जी’, नई "द"ल" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं././././I.T.A No.871/Del/2017 "नधा"रण वष"/Assessment Year: 2010-11 Sanatan Dharam Shiksha Vs. Income Tax Officer Samittee, (Exemption), Rohtak. C/s. S. D. Public School, Narwana, Distt. Jind, Haryana- 126116. [PAN: AAETS 6172 P] अपीलाथ" / Appellant ""यथ"/Respondent Ms. Rano Jain, Advocate, Ms. Mansi "नधा"रतीक"ओरसे /A…

TCG DEVELOPMENT INDIA PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

The appeal of the assessee are allowed and reassessment is quashed

ITA 4310/DEL/2014[2007-08]Status: DisposedITAT Delhi25 Feb 2019AY 2007-08

Bench: Smt Beena A. Pillai & Shri Prashant Maharishitcg Development India Pvt. Ltd, Vs. Ito, 100, Ground Floor, Ward-16(1), Okhla Industrial Estate, Phase- New Delhi Iii, New Delhi Pan: Aaact2836J (Appellant) (Respondent)

For Appellant: Shri Atul Ninawal, CAFor Respondent: Smt Naina Sain Kapil, Sr. DR

Section 143Section 143(3)Section 147Section 148Section 154Section 271(1)(b)

…2.2 of the order of the ld CIT (A) is also not controverted by the ld AR. We also draw support from the full bench decision of Honourable Delhi High court in [2012] 25 taxmann.com 200 (Delhi)/ [2012] 210 Taxman 188 (Delhi)/ [2012] 348 ITR 485 (Delhi)/ [2012] 253 CTR 113 (Delhi) Commissioner of Income-tax-VI, New Delhi v. Usha International Ltd.* where in para no 39 it held as under:- “39. In view of the above observations we must add one caveat. There may be cases where the Assessing Officer does not and may not raise any written query but still the Assessing Officer in the first round/ original proceedings may…

DCIT 9(2)(1), MUMBAI vs. BRENNTAG INGREDIENTS (I) P.LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 3351/MUM/2016[2006-07]Status: DisposedITAT Mumbai30 Jan 2018AY 2006-07

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dy. Commissioner Of Vs. M/S. Brenntag Ingredients Income Tax – 9(2)(1), (I) Pvt. Ltd., Room No.665A, 6Th Floor 301, Akruti Centre Point 3Rd Floor, Midc, Aayakar Bhavan, M.K. Road Mumbai-400020 Central Road, Andheri(E) Mumbai – 400 093 Pan/Gir No.Aabce5086G (Appellant) .. (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Dy. Commissioner of Vs. M/s. Brenntag Ingredients Income Tax – 9(2)(1), (I) Pvt. Ltd., Room No.665A, 6th Floor 301, Akruti Centre Point 3rd Floor, MIDC, Aayakar Bhavan, M.K. Road Mumbai-400020 Central Road, Andheri(E) Mumbai – 400 093 PAN/GIR No.AABCE5086G (Appellant) .. (Respondent) Revenue by Shri Abi Rama Karthikeyan Assessee by Shri Mayur Kisnadwala Date of Hearing 03/10/2018 Date of Pronouncement 30/01/2019 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the…

DCIT, FARIDABAD vs. M/S. VOITH PAPER FABRICS INDIA LTD., FARIDABAD

In the result appeal of the revenue is dismissed

ITA 6719/DEL/2015[2007-08]Status: DisposedITAT Delhi21 Nov 2017AY 2007-08

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Voith Paper Fabrics India Ltd, Vs. Circle-Ii, Block-B, Plot No. 113-114A, New Cgo Complex, Sector-24, Faridabad Faridabad Pan: Aabcp0441Q (Appellant) (Respondent)

For Appellant: Shri Santosh Kr. Aggarwal, AdvFor Respondent: Shri Shravan Gotru, Sr. DR

Section 143Section 143(3)Section 147Section 148Section 17

…f - Held, yes." I shall be pertinent to reproduce the head note of the Hon'ble Delhi High Court, full bench decision in the case of CIT vsllsha International Ltd. [2012] 25 taxmann.com 200 (Delhi)/[2012] 210 Taxman 188 (Delhi)/2012] 348 ITR 485 (Delhi)/[2012] 253 CTR 113 (Delhi): "Section 147 of the Income-tax Act, 1961, read with section 114 of the Evidence Act, 1872 - Income escaping assessment - Non disclosure of primary facts - Whether reassessment proceedings can be validly initiated in case return of income is processed only under section 143(1) and no scrutiny assessment is undertaken as it would be case o…