CWT v. Sona Properties

327 ITR 592High Court#17668 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 359,850 Indian tax judgments — from 2015 to 2020.

Judgments citing CWT v. Sona Properties

Nomura Research Institute Financial Technologies India Private Limited, Kolkata vs. D.C.I.T.Circle-2(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1548/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Mar 2020AY 2014-15

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godara]

Section 115JSection 143(3)Section 147Section 148Section 92CSection 92D

…ve that income has escaped assessment within the meaning of section 147 of the Act also cannot be appreciated for reopening the assessment. In this regard, we find that the case law relied on by the Learned AR in the case of CWT vs Sona Properties reported in 327 ITR 592 (Bom) rendered by Bombay High Court is well placed. In the said case, the Assessing Officer had made a reference to the Departmental Valuation officer after the end of the assessment proceedings. Their Lordships held that such a reference could not have been made under the scheme of the Act because the assessment proceedings had come to an end be…

M/S Labvantage Solutions Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 617/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…ve that income has escaped assessment within the meaning of section 147 of the Act also cannot be appreciated for reopening the assessment. In this regard, we find that the case law relied on by the Learned AR in the case of CWT vs Sona Properties reported in 327 ITR 592 (Bom) rendered by Bombay High Court is well placed. In the said case, the Assessing Officer had made a reference to the Departmental Valuation officer after the end of the assessment proceedings. Their Lordships held that such a reference could not have been made under the scheme of the Act because the assessment proceedings had come to an end be…

DCIT, Cir-2(1), Kolkata vs. M/S Labvantage Solutions Pvt. Ltd., Kolkata

In the result, the appeal of the assessee in ITA No

ITA 599/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…ve that income has escaped assessment within the meaning of section 147 of the Act also cannot be appreciated for reopening the assessment. In this regard, we find that the case law relied on by the Learned AR in the case of CWT vs Sona Properties reported in 327 ITR 592 (Bom) rendered by Bombay High Court is well placed. In the said case, the Assessing Officer had made a reference to the Departmental Valuation officer after the end of the assessment proceedings. Their Lordships held that such a reference could not have been made under the scheme of the Act because the assessment proceedings had come to an end be…

M/S Labvantage Solutions Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1051/KOL/2015[2009-2010]Status: DisposedITAT Kolkata19 Oct 2016AY 2009-2010

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR
Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…ve that income has escaped assessment within the meaning of section 147 of the Act also cannot be appreciated for reopening the assessment. In this regard, we find that the case law relied on by the Learned AR in the case of CWT vs Sona Properties reported in 327 ITR 592 (Bom) rendered by Bombay High Court is well placed. In the said case, the Assessing Officer had made a reference to the Departmental Valuation officer after the end of the assessment proceedings. Their Lordships held that such a reference could not have been made under the scheme of the Act because the assessment proceedings had come to an end be…

M/S Bucyrus India Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 616/KOL/2015[2010-2011]Status: DisposedITAT Kolkata15 Oct 2015AY 2010-2011

Bench: : Shri M. Balaganesh

For Appellant: Shri Manoneet Dalal, FCAFor Respondent: Shri R.R. Das, CIT, ld.DR
Section 139(5)Section 143(1)Section 143(2)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

…ve that income has escaped assessment within the meaning of section 147 of the Act also cannot be appreciated for reopening the assessment. In this regard, we find that the case law relied on by the Learned AR in the case of CWT vs Sona Properties reported in 327 ITR 592 (Bom) rendered by Bombay High Court is well placed. In the said case, the Assessing Officer had made a reference to the Departmental Valuation officer after the end of the assessment proceedings. Their Lordships held that such a reference could not have been made under the scheme of the Act because the assessment proceedings had come to an end be…

CWT v. Sona Properties (327 ITR 592) — Cited in 5 Judgments | BharatTax