CWT v. R.K.K.R. International (P.) Ltd. (198 CTR 567)

Dy CIT 10 (3)91), Mumbai vs. M/S Nouveau Developers Pvt Ltd., Mumbai

In the result, the appeal of the revenue for AY

ITA 8047/MUM/2019[2013-14]Status: DisposedITAT Mumbai12 Jul 2022AY 2013-14

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 8047/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit-10(3)(1) बिधम/ M/S. Nouveau Developers Pvt. 1St Room No.217/212, Ltd. Vs. Floor, Aayakar Bhawan, 701, Natraj, M. V. Road, Churchgate, Mumbai- Junction, Western Express 400020. Highway, Andheri East, Mumbai-400072. आयकर अपील सं/ I.T.A. No. 7039/Mum/2018 (निर्धारण वर्ा / Assessment Year:2014-15) बिधम/ Dcit-10(3)(1) M/S. Nouveau Developers Pvt. Room No.212, 2Nd Floor, Ltd. Vs. Aayakar Bhawan, M. K. 702, Natraj, M. V. Road, Road Churchgate, Junction, Western Express Mumbai-400020. Highway, Andheri East, Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccn5280G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Dr. Pratap Narayan Sharma (Sr.Ar) Assessee By: Shri Naresh Kumar सुनवाई की तारीख / Date Of Hearing: 27/06/2022 घोषणा की तारीख /Date Of Pronouncement: 12/07/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Of The Revenue Preferred Against The Order Of The Ld. Cit(A)-17, Mumbai Dated 24.10.2019 For A.Y.2013-14; & Order Dated 07.09.2018 For Ay.2014-15. 2. First We Deal With Appeal Pertaining To Ay. 2013-14 Wherein Ground No. 1 Of The Revenue Is Against The Action Of The Ld. Cit(A) Reversing The Action Of The Ao Capitalizing Rs.2,47,96,353/- Which

For Appellant: Shri Naresh KumarFor Respondent: Dr. Pratap Narayan Sharma

…by the Hon’ble Supreme Court in the case of Berger Paints India Ltd. v. CIT [2004] 266 ITR 992, and followed by the Hon’ble Delhi High Court in the cases of CWT v. R.K.K.R. International (P.) Ltd. [2005] 198 CTR 5673 and CIT v. Neo Poly Pack Pvt. Ltd. [2000] 245 ITR 4924. When it is not possible for the revenue to challenge an order of the appellate authority in one case and when it has accepted identical order of the appellate authority in another case, it cannot at all be open to the Assessing Officer to challenge the order of CIT(A) on an issue on which relief has been given by CIT(A), in an earlier year, whi…

DCIT - 10 (3)(1), Mumbai vs. Nouveau Developers Pvt. Ltd., Mumbai

In the result, the appeal of the revenue for AY

ITA 7039/MUM/2018[2014-15]Status: DisposedITAT Mumbai12 Jul 2022AY 2014-15

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 8047/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit-10(3)(1) बिधम/ M/S. Nouveau Developers Pvt. 1St Room No.217/212, Ltd. Vs. Floor, Aayakar Bhawan, 701, Natraj, M. V. Road, Churchgate, Mumbai- Junction, Western Express 400020. Highway, Andheri East, Mumbai-400072. आयकर अपील सं/ I.T.A. No. 7039/Mum/2018 (निर्धारण वर्ा / Assessment Year:2014-15) बिधम/ Dcit-10(3)(1) M/S. Nouveau Developers Pvt. Room No.212, 2Nd Floor, Ltd. Vs. Aayakar Bhawan, M. K. 702, Natraj, M. V. Road, Road Churchgate, Junction, Western Express Mumbai-400020. Highway, Andheri East, Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccn5280G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Dr. Pratap Narayan Sharma (Sr.Ar) Assessee By: Shri Naresh Kumar सुनवाई की तारीख / Date Of Hearing: 27/06/2022 घोषणा की तारीख /Date Of Pronouncement: 12/07/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Of The Revenue Preferred Against The Order Of The Ld. Cit(A)-17, Mumbai Dated 24.10.2019 For A.Y.2013-14; & Order Dated 07.09.2018 For Ay.2014-15. 2. First We Deal With Appeal Pertaining To Ay. 2013-14 Wherein Ground No. 1 Of The Revenue Is Against The Action Of The Ld. Cit(A) Reversing The Action Of The Ao Capitalizing Rs.2,47,96,353/- Which

For Appellant: Shri Naresh KumarFor Respondent: Dr. Pratap Narayan Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No. 8047/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) DCIT-10(3)(1) बिधम/ M/s. Nouveau Developers Pvt. 1st Room No.217/212, Ltd. Vs. Floor, Aayakar Bhawan, 701, Natraj, M. V. Road, Churchgate, Mumbai- Junction, Western Express 400020. Highway, Andheri East, Mumbai-400072. आयकर अपील सं/ I.T.A. No. 7039/Mum/2018 (निर्धारण वर्ा / Assessment Year:2014-15) बिधम/ DCIT-10(3)(1) M/s. Nouveau Developers Pvt. Room No.212, 2nd Floor, Ltd. Vs. Aayakar Bhawan, M. K. 702, Natraj, M. V. Road…

ITO 15(2)(2), Mumbai vs. M/S Niche Health Options P Ltd., Mumbai

In the result, the appeal is dismissed

ITA 1373/MUM/2020[2014-15]Status: HeardITAT Mumbai29 Jun 2022AY 2014-15

Section 143Section 40A(2)Section 40A(2)(b)

…essee, without just cause." The same view was reiterated by the Hon’ble Supreme Court in the case of Berger Paints India Ltd. v. CIT [2004] 266 ITR 992, and followed by the Hon’ble Delhi High Court in the cases of CWT v. R.K.K.R. International (P.) Ltd.[2005] 198 CTR 5673 and CIT v. Neo Poly Pack Pvt. Ltd. [2000] 245 ITR 4924. When it is not possible for the revenue to challenge an order of the appellate authority in one case and when it has accepted identical order of the appellate authority in another case, it cannot at all be open to the Assessing Officer to challenge the order of CIT(A) on an issue on which r…

The Asstt. Commissioner of Income Tax, Circle-5(2), Ahmedabad vs. Shri Jignesh Virambhai Rabari, Ahmedabad

In the result, the appeal is dismissed

ITA 363/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad04 Jun 2019AY 2012-13

Section 143(3)

…the ITA No.: 363/Ahd/17 Assessment year: 2012-13 Page 5 of 5 Hon’ble Supreme Court in the case of Berger Paints India Ltd. v. CIT [2004] 266 ITR 992, and followed by the Hon’ble Delhi High Court in the cases of CWT v. R.K.K.R. International (P.) Ltd. [2005] 198 CTR 567 and CIT v. Neo Poly Pack Pvt. Ltd. [2000] 245 ITR 492. 9. When it cannot be open to revenue authorities to challenge the relief granted by the CIT(A) in one case, when on identical issue the order has not been challenged in the other case, it is only elementary that when the relief granted by the CIT(A) is accepted in one case in one year, it can…

The DCIT, Central Circle-1(1), Ahmedabad vs. M/S. Core Health Care Ltd., Ahmedabad

In the result, both the appeals, as also the cross objections, are dismissed

ITA 1800/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2003-04

Section 143(3)Section 36(1)(iii)Section 43B

…ssee, without just cause." The same view was reiterated by the Hon’ble Supreme Court in the case of Berger Paints India Ltd. v. CIT [2004] 266 ITR 992, and followed by the Hon’ble Delhi High Court in the cases of CWT v. R.K.K.R. International (P.) Ltd. [2005] 198 CTR 567 and CIT v. Neo Poly Pack Pvt. Ltd. [2000] 245 ITR 492. When such are the views of Hon’ble Courts above, it is beyond any doubt or controversy that the revenue authorities cannot even challenge the relief granted by an appellate authority in one assessment year, when, on the same issue, it has accepted the relief granted by the appellate authority…

Core Health Care Ltd., (Liquidated Company), Ahmedabad vs. The Dy.CIT., .Central Circle-1(1), Ahmedabad

In the result, both the appeals, as also the cross objections, are dismissed

ITA 1409/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad04 Mar 2019AY 2003-04

Section 143(3)Section 36(1)(iii)Section 43B

…ssee, without just cause." The same view was reiterated by the Hon’ble Supreme Court in the case of Berger Paints India Ltd. v. CIT [2004] 266 ITR 992, and followed by the Hon’ble Delhi High Court in the cases of CWT v. R.K.K.R. International (P.) Ltd. [2005] 198 CTR 567 and CIT v. Neo Poly Pack Pvt. Ltd. [2000] 245 ITR 492. When such are the views of Hon’ble Courts above, it is beyond any doubt or controversy that the revenue authorities cannot even challenge the relief granted by an appellate authority in one assessment year, when, on the same issue, it has accepted the relief granted by the appellate authority…

CWT v. R.K.K.R. International (P.) Ltd.

Also reported as

Issues it is cited on