Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd.

2 Taxmann.com 23High Court2009#8278 most cited

What is Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd. authority for?

The court confirms that an assessment order passed without providing the assessee with an opportunity to be heard is invalid.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2018.

Also referred to as

Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd. · natural justice · audi alteram partem · assessment order · invalid assessment · opportunity of hearing · Delhi High Court

Judgments citing Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd.

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1470/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1469/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1467/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1466/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1465/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

ACIT, Central Circle- 26, New Delhi vs. Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi

The appeal of the revenue is dismissed

ITA 1464/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1190/DEL/2018[2011-12]Status: DisposedITAT Delhi06 Sept 2018AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1189/DEL/2018[2010-11]Status: DisposedITAT Delhi06 Sept 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1186/DEL/2018[2013-14]Status: DisposedITAT Delhi06 Sept 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1185/DEL/2018[2012-13]Status: DisposedITAT Delhi06 Sept 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1182/DEL/2018[2009-10]Status: DisposedITAT Delhi06 Sept 2018AY 2009-10

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1181/DEL/2018[2015-16]Status: DisposedITAT Delhi06 Sept 2018AY 2015-16

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Gd Foods Manufacturing (India) Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

The appeal of the revenue is dismissed

ITA 1180/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2018AY 2014-15

Bench: Shri Prashant Maharishi & Shri K. N. Chary

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sanjit Singh, CIT DR
Section 132Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. N. CHARY JUDICIAL MEMBER ITA No. ITA No Assessment Year ( By Assessee) ( By Revenue) 1182/Del/2018 1464/Del/2018 2009-10 1189/Del/2018 1465/Del/2018 2010-11 1190/Del/2018 1466/Del/2018 2011-12 1185/Del/2018 1467/Del/2018 2012-13 1186/Del/2018 1468/Del/2018 2013-14 1180/Del/2018 1469/Del/2018 2014-15 1181/Del/2018 1470/Del/2018 2015-16 G.D. Foods Manufacturing ACIT, Vs. (India) Pvt. Ltd, Central Circle-26, Plot NO. 14, B Block, New Delhi Community Centre, Janakpuri, New Delhi PAN: AAACG9952A (App…

Commissioner of Income-tax v. G.C.B. Capital Finance (P.) Ltd. (2 Taxmann.com 23) — Cited in 13 Judgments | BharatTax