Contel Medicare Systems P. Ltd. v. CIT

349 ITR 649High Court2012#17706 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 131(1)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 147 Section 148 Section 151

Judgments citing Contel Medicare Systems P. Ltd. v. CIT

Snr Electronics Ltd, New Delhi vs. ITO Ward - 24(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 937/DEL/2020[2009-10]Status: DisposedITAT Delhi28 Feb 2024AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Ms. Deepti Chandola, Sr. DR

Section 143Section 147Section 148Section 151Section 292CSection 68Section 69C

…that perspective and not from the perspective as to whether die material is sufficient or adequate to sustain the addition ultimately. Similar view has been taken by Hon'ble Court in other case Contel Medicare 5 SNR Electronics Ltd. Systems P. Ltd. vs. CIT, 349 ITR 649, wherein the reopening was initiated on the basis of information received by AO from the Directorate of Income Tax (Investigation) that assessee was beneficiary of accommodation entry taken from entry providers. In the cases, Aravali Infrapower Ltd. Vs. DCIT 390 ITR 456 and PCIT Vs. Paramount Communication Pvt. Ltd. 392 UR 444, Hon'ble Court has…

United Fabricators & Technical Services P.Ltd, New Delhi vs. ACIT Circle-27(1), New Delhi

In the result, the appeal filed by the assessee is dismissed

ITA 2193/DEL/2019[2010-11]Status: DisposedITAT Delhi28 Mar 2022AY 2010-11

Bench: Sh. R. K. Pandaita No. 2193/Del/2019 : Asstt. Year : 2010-11 United Fabricators & Technical Vs Acit, Services Pvt. Ltd., B-15, Suvidha Circle-27(1), Apartment, Sector-13, Rohini, New Delhi-110002 New Delhi-110085 (Appellant) (Respondent) Pan No. Aaacu8110F Assessee By : None Revenue By : Sh. Om Prakash, Sr. Dr Date Of Hearing: 28.03.2022 Date Of Pronouncement: 28.03.2022

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR

Section 143(1)Section 147Section 148Section 37Section 40A

…s to be judged only from that perspective and not from the perspective as to whether the material is sufficient or adequate to sustain the addition ultimately. Similar view has been taken by Hon'ble Court in other case Contel Medicare Systems P. Ltd. vs. CIT, 349 ITR 649, wherein the reopening was initiated on the basis of information received by AO from, the Directorate of Income Tax (Investigation), in the cases, Aravali Infrapower Ltd. Vs. DCIT 390 ITR 456 and PCIT Vs. Paramount Communication Pvt. Ltd. 392 ITR 444, Hon'ble Court has opined that the information received from Directorate constitutes the tangible…

Sastvijay Investment & Consultancy Services P.Ltd, New Delhi vs. ITO, Ward-22(4), New Delhi

In the result, both the appeals filed by the assessee are allowed

ITA 901/DEL/2019[2010-11]Status: DisposedITAT Delhi10 Nov 2021AY 2010-11

Bench: Shri R.K. Panda & Shri Vijay Pal Rao

For Appellant: Shri Amol Sinha &For Respondent: Shri Prakash Dubey, Sr. DR

Section 132Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 68

…s to be judged only from that perspective and not from the perspective as to whether the material is sufficient or adequate to sustain the addition ultimately. Similar view has been taken by Hon'ble Court in other case Contel Medicare Systems P. Ltd. vs. CIT, 349 ITR 649, wherein the reopening was initiated on the basis of information received by AO from the Directorate of Income Tax (Investigation) that assessee was beneficiary of accommodation entry taken from entry providers. In the cases, Aravali Infrapower Ltd Vs. DCIT 390 ITR 456 and PCIT Vs. Paramount Communication Pvt. Ltd 392 ITR 444, Hon'ble Court has o…

Om Prakash Rasoria, Alwar vs. ITO, Alwar

ITA 46/JPR/2014[2006-07]Status: DisposedITAT Jaipur27 Apr 2018AY 2006-07

For Appellant: Shri Rohan Sogani, CA and Shri Rajeev Sogani, CAFor Respondent: Smt.Seema Meena,JCIT - DR fu/kZkfjrh dh vksj ls@

Section 147Section 54B

…case of Ram Bagh Palace Hotels Pvt. Ltd vs DCIT 350 ITR 660. Further Hon'ble Delhi High Court has also upheld the reassessment proceedings in the case of A.G. Holdings Pvt Ltd vs ITO 352 ITR 364 and also in the case of Contel Medicare System Pvt. Ltd vs CIT , 349 ITR 649 and in the case of Video Electronics Ltd. vs JCIT 353 ITR 73. 4.12 Thus in view of the above discussion, I hold that the AO had rightly initiated the proceedings u/s 147 / 148 of the I.T. Act.’’ 5.2 During the course of hearing, the ld.AR of the assessee prayed that the AO is not justified in the initiation of reassessment proceedings and under…

ITO, New Delhi vs. M/S. Himalaya Finlease (P) Ltd, New Delhi

In the result appeal of the revenue is dismissed

ITA 1439/DEL/2009[2000-01]Status: DisposedITAT Delhi18 Mar 2016AY 2000-01

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiito, Himalaya Finlease (P) Ltd, Ward-12(4), 17, 3Rd Floor, Pusa Road, New Delhi Vs. New Delhi Pan:Aabch2336L (Appellant) (Respondent)

For Appellant: Sh. T. Vasanthan, Sr. DRFor Respondent: Sh. Ajay Vohra, Sr. Adv

Section 147Section 148Section 68

…either vague nor sanctity and therefore reopening is valid. Ld DR relied on the decision of honourable Delhi high court in AGR Investment Ltd.v. Additional Commissioner of Income-tax 197 Taxmann 177, CONTEL MEDICARE SYSTEMS P. LTD.v.COMMISSIONER OF INCOME-TAX 349 ITR 649 and of Honourable supreme court in RAYMOND WOOLLEN MILLS LTD. v. INCOME-TAX OFFICER AND OTHERS in 236 ITR 34. 5. Against this the ld AR of the appellant submitted that Para 1.2 Page 12 of the order of ld CIT(A) is elaborate on this issue and hence the reopening made by the AO merely on the basis of information received from Investigation Wing and…