Cliantha Research Ltd. v. DCIT

35 Taxmann.com 61High Court2013#8426 most cited

What is Cliantha Research Ltd. v. DCIT authority for?

Reassessment proceedings initiated by the Assessing Officer based on information received from the investigation wing are valid if the AO applies their mind to the information and there is no change of opinion from the original assessment.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Also referred to as

Cliantha Research Ltd. · DCIT · reassessment · investigation wing · change of opinion · application of mind · section 147 · section 148

Judgments citing Cliantha Research Ltd. v. DCIT

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Additional Commissioner of Income Tax, Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax., Bharuch

In the result, appeal of the assessee is allowed

ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. Asstt. Commissioner of Income Tax, Bharuch

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No(s). 2018, 2019/Ahd/2014 (A Y: 2008-09 & 2009-10) (Hearing in Virtual Court) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT ITA Nos. 497 & 498/Ahd/2015 (AY: 2010-11 & 2011-12) Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ankleshwar, Bharuch, Vs. Gujarat-393002. Circle-Bharuch. PAN : AAACE 4126 G APPELLANT RESPONDEDNT Enviro Technology Ltd., A.C.I.T. 2413/14, GIDC, Ank…

Enviro Technology Ltd., Ankleshwar vs. The Assistant Commissioner of Income Tax, Bharuch Circle-2, Bharuch

ITA 1472/AHD/2017[2007-08]Status: DisposedITAT Surat28 Feb 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 234DSection 234D(1)Section 254(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Bharuch Enviro Deputy Commissioner of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs GIDC Estate-393002 Circle, PAN : AAACB 8075 F Assessee / appellant Revenue /respondent ITA No.2017/AHD/2014, & ITA Nos. 1470 & 1472/AHD/2017 (AY 2007-08) Enviro Technology Ltd. Assistant Commissioner of 2413/14, GIDC Ankleshwar- Income Tax, Bharuch Vs 393 002 Circle, 1st Floor, Above PAN : AAACE4126G Bank of Baroda, Station Road, Bharuch Assessee / appellant R…

Bharuch Enviro Infrastructure Ltd., Ankleshwar vs. Dy. Commissioner of Income Tax, Bharuch

ITA 499/AHD/2015[2006-07]Status: DisposedITAT Surat28 Feb 2022AY 2006-07

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 234DSection 234D(1)Section 254(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Bharuch Enviro Deputy Commissioner of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs GIDC Estate-393002 Circle, PAN : AAACB 8075 F Assessee / appellant Revenue /respondent ITA No.2017/AHD/2014, & ITA Nos. 1470 & 1472/AHD/2017 (AY 2007-08) Enviro Technology Ltd. Assistant Commissioner of 2413/14, GIDC Ankleshwar- Income Tax, Bharuch Vs 393 002 Circle, 1st Floor, Above PAN : AAACE4126G Bank of Baroda, Station Road, Bharuch Assessee / appellant R…

Enviro Technology Limited, Ankleshwar vs. The ACIT., Bharuch Circle, Bharuch

ITA 2017/AHD/2014[2007-08]Status: DisposedITAT Surat28 Feb 2022AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Bharuch Enviro Deputy Commissioner Of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs Gidc Estate-393002 Circle, Pan : Aaacb 8075 F Assessee / Appellant Revenue /Respondent

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 234DSection 234D(1)Section 254(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Bharuch Enviro Deputy Commissioner of Infrastructure Ltd.117-118, Income Tax, Bharuch Vs GIDC Estate-393002 Circle, PAN : AAACB 8075 F Assessee / appellant Revenue /respondent ITA No.2017/AHD/2014, & ITA Nos. 1470 & 1472/AHD/2017 (AY 2007-08) Enviro Technology Ltd. Assistant Commissioner of 2413/14, GIDC Ankleshwar- Income Tax, Bharuch Vs 393 002 Circle, 1st Floor, Above PAN : AAACE4126G Bank of Baroda, Station Road, Bharuch Assessee / appellant R…

M/S. Sidharth Shivam and Company, Baroda vs. The Income Tax Officer, Ward-1(2)(5), Baroda

In the result, the appeal is dismissed

ITA 2297/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad11 Jul 2019AY 2010-11
Section 143(3)Section 147Section 148Section 40

…ITA No. 2297/Ahd/2016 Sidharth Shivam and Company Vs. ITO Assessment year: 2010-11 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2010-11 Sidharth Shivam and Company ............…………......Appellant At & Post Padamla, Baroda [PAN : AAFFS 4714 E] Vs. Income Tax Officer ............................Respondent Ward 1(2)(5), Baroda Appearances by: Tushar Hemani, for the Appellant Ila Parmar, for the Respondent Date of concluding the hearing : 06.06.2019 Date of pronouncing the order : 11.07.2019 O R D E R…

Capri Global Advisory Services P. Ltd, Mumbai vs. DCIT 1(1)(1), Mumbai

ITA 170/MUM/2017[2009-10]Status: DisposedITAT Mumbai10 Apr 2019AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Jitendra Jain/Mahesh Rajora-Ld.ARsFor Respondent: Abhi Rama Kartikeyan - Ld.DR
Section 143(3)Section 147Section 147rSection 148Section 68

…CIT [346 ITR 361] iv) Hon’ble Bombay High Court in PCIT Vs Century Textiles & Industries Limited [167 DTR (Bom) 105] v) Hon’ble Delhi High Court in Unitech Holdings Ltd. Vs DCIT [240 Taxman 70] vi) Hon’ble Gujarat High Court in Cliantha Research Ltd. Vs DCIT [35 Taxmann.com 61] 4.2 Per Contra, Ld. DR submitted that receipt of information from investigation wing was quite sufficient to trigger the reassessment proceedings and the same were initiated with due application of mind by Ld. AO and therefore, valid proceedings in the eyes of law. It has also been submitted that no opinion was formed by Ld. AO on the sta…

Cliantha Research Ltd. v. DCIT (35 Taxmann.com 61) — Cited in 13 Judgments | BharatTax