Comptroller of Estate Duty v. Shri Ashok Kumar M. Parikh

186 ITR 212High Court#17136 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

section 80ib(10)section 119(2)(b)section 80ibsection 80icommissioner (appeals)section 14areasonable causesection 80condonation of delayopportunity of being heardcompanysection 14

Judgments citing Comptroller of Estate Duty v. Shri Ashok Kumar M. Parikh

TATA PETRODYNE LTD,MUMBAI vs. ADDL CIT 2(3), MUMBAI

In the result, assessee's appeal is allowed for statistical purposes

ITA 1570/MUM/2019[2007-08]Status: DisposedITAT Mumbai29 Jun 2022AY 2007-08
Section 119(2)(b)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1568/Mum/2019 to 1570/Mum/2019 (Assessment Years :2005-06 to 2007-08) M/s. Tata Petrodyne Limited Vs. The Addl. Commissioner of 5th Floor, Metropolitan Income Tax, 2(3) Bandra Kurla Complex Room No.555, Aayakar Bandra East Bhavan Mumbai – 400 051 Mumbai – 400 020 PAN/GIR No.AAACT0090N (Appellant) .. (Respondent) Assessee by Shri Kaushik Bhatia Revenue by Shri Murali Mohan Date of Hearing 13/06/2022 Date of Pronouncement 29/06/2022 आदेश / O R D E R PER M. BALAGANE…

TATA PETRODYNE LTD,MUMBAI vs. ADDL CIT 2(3), MUMBAI

In the result, assessee's appeal is allowed for statistical purposes

ITA 1569/MUM/2019[2006-07]Status: DisposedITAT Mumbai29 Jun 2022AY 2006-07
Section 119(2)(b)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1568/Mum/2019 to 1570/Mum/2019 (Assessment Years :2005-06 to 2007-08) M/s. Tata Petrodyne Limited Vs. The Addl. Commissioner of 5th Floor, Metropolitan Income Tax, 2(3) Bandra Kurla Complex Room No.555, Aayakar Bandra East Bhavan Mumbai – 400 051 Mumbai – 400 020 PAN/GIR No.AAACT0090N (Appellant) .. (Respondent) Assessee by Shri Kaushik Bhatia Revenue by Shri Murali Mohan Date of Hearing 13/06/2022 Date of Pronouncement 29/06/2022 आदेश / O R D E R PER M. BALAGANE…

TATA PETRODYNE LTD,MUMBAI vs. ADDL CIT 2(3), MUMBAI

In the result, assessee's appeal is allowed for statistical purposes

ITA 1568/MUM/2019[2005-06]Status: DisposedITAT Mumbai29 Jun 2022AY 2005-06
Section 119(2)(b)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No.1568/Mum/2019 to 1570/Mum/2019 (Assessment Years :2005-06 to 2007-08) M/s. Tata Petrodyne Limited Vs. The Addl. Commissioner of 5th Floor, Metropolitan Income Tax, 2(3) Bandra Kurla Complex Room No.555, Aayakar Bandra East Bhavan Mumbai – 400 051 Mumbai – 400 020 PAN/GIR No.AAACT0090N (Appellant) .. (Respondent) Assessee by Shri Kaushik Bhatia Revenue by Shri Murali Mohan Date of Hearing 13/06/2022 Date of Pronouncement 29/06/2022 आदेश / O R D E R PER M. BALAGANE…

TATA PETRODYNE LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

ITA 4887/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Firoz B. AndhyarujinaFor Respondent: Shri V. Justin
Section 10(35)Section 115JSection 14ASection 154Section 80I

…ovision in the statute as ultra vires is by a non–jurisdiction High Court, whose decision is not binding but has persuasive value. In this context we may refer to the following decisions:- i) Comptroller of Estate Duty v/s Shri Ashok Kumar M. Parikh, [1990-] 186 ITR 212 (Bom.); and ii) Taylor Investment Co. (India) Ltd. v/s CIT, [1998] 232 ITR 771. 15. Moreover, it is not disputed that the aforesaid decision of the Hon'ble Gujarat High Court has been challenged by the Department before the Hon'ble Supreme Court and the Hon'ble Supreme Court has directed all High Courts not to decide the pending appeals on identi…

NOBEL BIOCARE INDIA PVT. LTD.,MUMBAI vs. DCIT 15(2)(1), MUMBAI

The appeal of the assessee is hereby treated as allowed for statistical purposes

ITA 864/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Sept 2016AY 2011-12

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2011-12 M/S. Nobel Biocare India Pvt. The Deputy Commissioner Of Ltd., Income Tax 15(2)(1), Unit No.702, 7Th Floor, 4Th Room No.403, Floor, A – Wing, Hon’Ble Supreme Aayakar Bhavan, Court Business Park, Vs. M.K. Road, Behind Lake Castle, Mumbai - 400020 Hiranandani Garden, Powai, Mumbai – 400 076 Pan: Aaccn0274A (Appellant) (Respondent) Present For: Assessee By : Shri Dhanesh Bafna, A.R Ms. Chandni Shah, A.R. Revenue By : Shri N.K. Chand, D.R. Date Of Hearing : 25.05.2016 Date Of Pronouncement : 28.09.2016

For Appellant: Shri Dhanesh Bafna, A.RFor Respondent: Shri N.K. Chand, D.R
Section 143(3)Section 144CSection 234BSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “K”, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER Assessment Year: 2011-12 M/s. Nobel Biocare India Pvt. The Deputy Commissioner of Ltd., Income Tax 15(2)(1), Unit No.702, 7th Floor, 4th Room No.403, Floor, A – Wing, Hon’ble Supreme Aayakar Bhavan, Court Business Park, Vs. M.K. Road, Behind Lake Castle, Mumbai - 400020 Hiranandani Garden, Powai, Mumbai – 400 076 PAN: AACCN0274A (Appellant) (Respondent) Present for: Assessee by : Shri Dhanesh Bafna, A.R Ms. Chandni Shah, A.R. Revenue by : Shri N.K. Chand, D.R. Dat…

Comptroller of Estate Duty v. Shri Ashok Kumar M. Parikh (186 ITR 212) — Cited in 5 Judgments | BharatTax