Commissioner of Income Tax, Delhi-XI v. Batra Bhatta Company

174 Taxmann 444High Court2008#9467 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2025.

Sections most often in play

Section 147Section 148Section 68Section 115JBSection 139Section 142Section 142(1)Section 143(1)
Read the full judgment

Issues it is cited on

section 148(2)first proviso to section 147kelvinatormere change of opinionincome escaping assessmentchange of opiniontangible materialreopening of assessmentreason to believeescapement of incomenotice under section 148section 151

Judgments citing Commissioner of Income Tax, Delhi-XI v. Batra Bhatta Company

Winsome Textile Industries Limited, Chandigarh vs. Asstt. Commissioner of Income Tax, Circle-4(1), Chandigarh

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 528/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh27 Feb 2025AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Ved Parkash Kalia Sr. DR
Section 115JSection 143(1)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 528/Chd/2024 िनधा"रण वष" / Assessment Year : 2011-12 Winsome Textiles Industries Limited बनाम The Asst. CIT C/o Tejmohan Singh, Advocate Circle-4(1), Chandigarh # 527, Sector 10-D, Chandigarh "ायी लेखा सं./PAN NO: AAACW1910G अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज"…

ACIT, Central Crcle-18, New Delhi vs. Shimmer Developers P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1497/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Oct 2024AY 2011-12

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 143(3)Section 147Section 150Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.l497/Del/2018 (Assessment Year : 2011-12) Shimmer Developers Pvt. Ltd. ACIT, Vs. Central Circle-18, RZ-D-5, Mahavir Enclave, New Delhi - 110 045 New Delhi PAN No. AAKCS 1029 E (APPELLANT) (RESPONDENT) Shri Parash Biswal, Adv. And Assessee by Shri Deepanshu Mehta, Adv. Shri Surender Pal, CIT-D.R. Revenue by Date of hearing: 03.10.2024 Date of Pronouncement: 21.10.2024 ORDER PER PRADIP KUMAR KEDIA, AM ; The captioned appeal has been filed at the instance of the R…

ACIT, Circle 1(1), Chandigarh vs. M/S Sml Isuzu Ltd., Chandigarh

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 644/Chd/2022 िनधा"रण वष" / Assessment Year : 2015-16 The ACIT बनाम M/s SML Isuzu Ltd. Circle1 (1), Chandigarh SCO 204-205, Sector 34-A, Chandigarh "ायी लेखा सं./PAN NO: AACCS2991P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Jain, Advocate and Ms. Somya Jain, C.A राज" की ओर से/ Revenue by : Shri…

M/S. Shri Rang Infrastructure Pvt. Ltd., Gandhinagar vs. DCIT, Gandhinagar Circle, Gandhinagar

In the result, appeal of the assessee is partly allowed

ITA 665/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 142(1)Section 143(2)Section 143(3)Section 148Section 151Section 68

…ITA No.665/Ahd/2019 Assessment Year: 2012-13 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2012-13 M/s. Shri Rang Infrastructure Deputy Commissioner of Pvt. Ltd., Income Tax, Shyamvan, Gandhinagar Circle, B/h. Vrundavan Hotel, Gandhinagar. Koba Circle, Vs. Post: Koba Dist. Gandhinagar – 382 007 Gujarat. [PAN – AAICS 9126 J] (Appellant) (Respondent) Assessee by Shri M.S. Chhajed, AR Revenue by Shri Ashok Kumar Suthar, Sr. DR Date of Hearing 15.07.2024 Date of Pr…

Tanvi Sandeep Mathur, Ahmedabad vs. The DCIT, Circle-7(1), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 20/AHD/2020[2011-12]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2011-12

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 151(2)Section 54

…ITA No.20/Ahd/2020 Assessment Year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Tanvi Sandeep Mathur, The Deputy Commissioner of C/o. M.S. Chhajed & Co., Income Tax, “Kamal Shanti”, Circle – 7(1), Beside Bank of Baroda, Ahmedabad. Nr. Sardar Patel Under Bridge, Vs. Naranpura, Ahmedabad – 380 014. [PAN – ANFPM 6538 D] (Appellant) (Respondent) Assessee by Shri Hem Chhajed, AR (VH) Revenue by Shri Sanjay Kumar, Sr. DR Date of Hearing 11.07.2024 Date of Prono…

M/S. Meditronics India Pvt. Ltd., Delhi vs. ITO, New Delhi

The appeal is allowed

ITA 6251/DEL/2012[2004-05]Status: DisposedITAT Delhi12 Sept 2017AY 2004-05

Bench: Shri I. C. Sudhir & Shri L. P. Sahui. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/S. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–Ii, Jasola, Vs. Ward : 6 (3), D E L H I – 110 025. New Delhi. Pan : Aadcm 3622 Q (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Adv.; &For Respondent: Shri Gudrun Nehra, Sr. D. R
Section 147

…1 I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER I. T. Appeal No. 6251/Del/2012 Assessment Year : 2004-2005. M/s. Meditronics India Pvt. Ltd., Income Tax Officer, 41, Pocket–II, Jasola, Vs. Ward : 6 (3), D e l h I – 110 025. New Delhi. PAN : AADCM 3622 Q (Appellant) (Respondent) Assessee by : Shri Salil Aggarwal, Adv.; & Shri Shailesh Gupta, Adv.; Department by : Shri Gudrun Nehra, Sr. D. R.; Date of Hearing : 02.08.2017 Date of Pronounceme…

M/S Excellent Land Developers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3052/DEL/2013[2004-05]Status: DisposedITAT Delhi17 Mar 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri Salil Aggarwal, Advocate &For Respondent: Shri B.R.R. Kumar, Senior DR
Section 143(1)Section 147Section 148Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3052/Del./2013 (ASSESSMENT YEAR : 2004-05) M/s. Excellent Land Developers Pvt. Ltd., vs. DCIT, Circle 11 (1), 7, South Patel Nagar, New Delhi. New Delhi. (PAN : AAACE1656M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Advocate & Shri Sahilesh Gupta, CA REVENUE BY : Shri B.R.R. Kumar, Senior DR O R D E R PER A.T. VARKEY, JUDICIAL MEMBER : This is an appeal filed by the assessee against the order of the CIT (Appeals)-XIII, New Delhi dated 0…

Commissioner of Income Tax vs. The Simbhaoli Sugar Mills Ltd

The appeals are dismissed

ITA/1391/2009HC Delhi09 Mar 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 143(1)(a)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

…ITAs No.1391/2009, 1362/2009 & 1130/2009 Page 1 of 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.1391/2009, 1362/2009 & 1130/2009 % Date of Decision: 09.03.2011 Commissioner of Income Tax …. APPELLANT Through: MS.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocates Versus The Simbhaoli Sugar Mills Limited …. RESPONDENT Through: Mr.Ajay Vohra, Advocate CORAM: HON'BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether reporters of Local papers be allowed to see the judgment? Yes. 2. To be referred to the reporter or not?…

Commissioner of Income Tax vs. The Simbhaoli Sugar Mills Ltd

The appeals are dismissed

ITA - 1391 / 2009HC Delhi09 Mar 2011
Section 143(1)(a)Section 143(2)Section 143(3)Section 148Section 271(1)(c)

…ITAs No.1391/2009, 1362/2009 & 1130/2009 Page 1 of 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos.1391/2009, 1362/2009 & 1130/2009 % Date of Decision: 09.03.2011 Commissioner of Income Tax …. APPELLANT Through: MS.Prem Lata Bansal, Sr. Advocate with Mr.Deepak Anand, Advocates Versus The Simbhaoli Sugar Mills Limited …. RESPONDENT Through: Mr.Ajay Vohra, Advocate CORAM: HON'BLE MR. JUSTICE A.K. SIKRI HON’BLE MR. JUSTICE M.L. MEHTA 1. Whether reporters of Local papers be allowed to see the judgment? Yes. 2. To be referred to the reporter or not?…

The Commissioner of Income Tax III vs. Sfil Stock Broking Ltd

The appeal is dismissed

ITA - 1056 / 2009HC Delhi27 Apr 2010

Bench: Us Is With Regard To The Validity Of The Proceedings Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As „The Said Act‟). The Facts Are That The Assessee In His Original Return Of Income Filed On 30.11.1998 Had Shown A Long Term Capital Gain Of 2010:Dhc:2334-Db

For Appellant: Mr Mr Sanjeev SabharwalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha
Section 147Section 148

…THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 27.04.2010 + ITA 1056/2009 THE COMMISSIONER OF INCOME TAX III ..... Appellant - versus – SFIL STOCK BROKING LTD ..... Respondents Advocates who appeared in this case:- For the Appellant : Mr Mr Sanjeev Sabharwal For the Respondent : Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE V.K. JAIN 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. To be referred to the Reporter or not ? 3. Whethe…

The Commissioner of Income Tax III vs. Sfil Stock Broking Ltd

The appeal is dismissed

ITA/1056/2009HC Delhi27 Apr 2010

Bench: Us Is With Regard To The Validity Of The Proceedings Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As „The Said Act‟). The Facts Are That The Assessee In His Original Return Of Income Filed On 30.11.1998 Had Shown A Long Term Capital Gain Of 2010:Dhc:2334-Db

For Appellant: Mr Mr Sanjeev SabharwalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha
Section 147Section 148

…THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 27.04.2010 + ITA 1056/2009 THE COMMISSIONER OF INCOME TAX III ..... Appellant - versus – SFIL STOCK BROKING LTD ..... Respondents Advocates who appeared in this case:- For the Appellant : Mr Mr Sanjeev Sabharwal For the Respondent : Mr Ajay Vohra with Ms Kavita Jha and Mr Sriram Krishna CORAM:- HON’BLE MR JUSTICE BADAR DURREZ AHMED HON’BLE MR JUSTICE V.K. JAIN 1. Whether Reporters of local papers may be allowed to see the judgment ? 2. To be referred to the Reporter or not ? 3. Whethe…

Commissioner of Income Tax, Delhi-XI v. Batra Bhatta Company (174 Taxmann 444) — Cited in 11 Judgments | BharatTax