CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT

275 ITR 124Income Tax Appellate Tribunal2005#3898 most cited

What is CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT authority for?

The principle of judicial discipline requires consistency in following prior judicial pronouncements. This case is cited as authority for adhering to established legal principles.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CWT vs Allied Finance Pvt. Ltd. · 289 ITR 318 · Berger Paints India Ltd. vs CIT · 275 ITR 124 · ITAT 2005 · rule of consistency · judicial discipline · judicial pronouncements · section 143(3) · section 250

Sections most often in play

Section 116Section 120Section 124Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 127Section 127(4)

Issues it is cited on

rule of consistencytransferindiaprescribedpersoncompanybusinesssection 250section 143(3)interestdocument

Judgments citing CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT

Income Tax Officer, Ward - 2 (1), Varanasi vs. Prominent Datamatics Marketing Pvt. Ltd., Varanasi

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

…ntiated by the appellant. Therefore, in the absence of non- production of books of account, the result in the books cannot be accepted as held by Income Tax Appellate Tribunal Chandigarh Bench in the case of The DCIT Spl. Range vs United Vanaspati Ltd. (2005) 275 ITR 124 Chd; (2004) 83 TTJ Chd 201. The Hon'ble Allahabad High Court in the case of CIT VIS: Surjeet Singh Mahesh kumar (1994) 210 TR 83 has held that in every case of Best Judgment, the element of guess work cannot be eliminated so long as Best judgment has a nexus with material on record and discretion in that behalf has not been exercised arbitrarily…

Measage G. G Oils & Fats Private Limited, Bathinda vs. Deputy Commissioner of Income Tax Circle- 1, Bathinda

In the result, the appeals of the assessee bearing ITA No

ITA 513/ASR/2019[2016-17]Status: DisposedITAT Amritsar11 Jul 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

…the present case in assessee’s own case, the view has been taken by CIT(A) and ITAT since the Department accepted the plea of the assessee. I.T.A. Nos.189/Asr/2018&513/Asr/2019 17 Assessment Years: 2014-15& 2016-17 c. DCIT V/s United Vanaspati Ltd. (2005) 275 ITR 124 (AT) (TM) “It is also true that the principles of res judicata do not apply to income tax proceedings but equally important, is the rule of consistency, which has been held to be applicable in tax proceedings. If the facts and circumstances of the earlier year are similar, the same view should ordinarily be followed in the subsequent years.” d.…

Mesers G.G Contineental Trades Pvt.Ltd, Bathinda vs. Deputy Commissioner of Income Tax, Circle-I, Bathinda

In the result, the appeals of the assessee bearing ITA No

ITA 189/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Jul 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15

Section 143(3)Section 2(22)(e)Section 250

…the present case in assessee’s own case, the view has been taken by CIT(A) and ITAT since the Department accepted the plea of the assessee. I.T.A. Nos.189/Asr/2018&513/Asr/2019 17 Assessment Years: 2014-15& 2016-17 c. DCIT V/s United Vanaspati Ltd. (2005) 275 ITR 124 (AT) (TM) “It is also true that the principles of res judicata do not apply to income tax proceedings but equally important, is the rule of consistency, which has been held to be applicable in tax proceedings. If the facts and circumstances of the earlier year are similar, the same view should ordinarily be followed in the subsequent years.” d.…

Shri Swaran Singh, Jalandhar vs. Income Tax Officer Ward-4(1), Jalandhar

The appeal of the assesse is allowed in the terms indicated as above

ITA 11/ASR/2020[2011-12]Status: DisposedITAT Amritsar23 Feb 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir SehgalFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 147Section 148Section 44A

…its correctness in the case of other assesses, without just cause”. Here in the present case in assessee’s own case, the view has been taken by CIT(A) and ITAT since the Department accepted the plea of the assessee. c. DCIT V/s United Vanaspati Ltd. (2005) 275 ITR 124 (AT) (TM) “It is also true that the principles of res judicata do not apply to income tax proceedings but equally important, is the rule of consistency, which has been held to be applicable in tax proceedings. If the facts and circumstances of the earlier year are similar, the same view should ordinarily be followed in the subsequent years.” d.…

ACIT-8 (1) (1), Mumbai vs. Royal Western India Turf Club Limited, Mumbai

ITA 5754/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Jan 2022AY 2016-17

Bench: Shri Rajesh Kumar () & Shri Ravish Sood () Acit-8(1)(1) M/S Royal Western Turf Club Room No. 624, 6Th Floor, Vs. Limited, Mahalaxmi Race Aaykar Bhavan, M.K. Marg, Course, K.K. Marg, Mahalaxmi Mumbai – 400 020 Mumbai – 400 034

For Appellant: Shri Salil Kapoor, A.RFor Respondent: Shri Mahendra Ahuja. Sr. D.R
Section 143(1)Section 143(2)Section 143(3)

…1 ITA No.5754/Mum/2019 A.Y. 2016-17 ACIT -8(1)(1) Vs. M/s Royal Western Turf Club Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ACIT-8(1)(1) M/s Royal Western Turf Club Room No. 624, 6th Floor, Vs. Limited, Mahalaxmi Race Aaykar Bhavan, M.K. Marg, Course, K.K. Marg, Mahalaxmi Mumbai – 400 020 Mumbai – 400 034 PAN No. AABCR8519H (Revenue) (Assessee) Assessee by : Shri Salil Kapoor, A.R Revenue by : Shri Mahendra Ahuja. Sr. D.R Date of Hearing : 23/11/2021 Date of pronouncement : 24/01/2022 ORDER PER RAVIS…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…reciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India Ltd. vs. CIT [2004] 266 ITR 99 (SC) ] c) DCIT V/s United Vanaspati Ltd. [2005] 275 ITR 124 (AT)(TM) d) Radhasoami Satsang Vs. CIT[1992] 193 ITR 321 (SC e) CIT V/s Arthus Andersen & Co. [2009] 318 ITR 229 (Bom) f) Commissioner of Income Tax V/s Leader Valves Ltd [2007] 295 ITR 273 (P&H) 2. Intervention into matters of commercial expediency by the Learned A.O. 2.1 Notwithstanding the Appellant's contention that the Learned AO's impugne…

DCIT 8(1)(1), Mumbai vs. Royal Western Indua Turf Club Ltd, Mumbai

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

ITA 3237/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Smt Mamta Bansal, CIT-DRFor Respondent: Shri Salis Kapoor
Section 143(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 3237/Mum/2017 (A.Y: 2012-13) DCIT 8(1)(1) Royal Western India Turf बनाम/ Rm No. 624, Aayakar Club Ltd., Vs. Bhavan, MK Road, Mahalaxmi Race Course, Mumbai – 400020. Mahalaxmi, Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCR8519H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Smt Mamta Bansal, CIT-DR ""यथ" क" ओर से/Respondent by : Shri Salis Kapoor, Ms. Anany Kapoor & Shri Sumit lalchandani (AR) 19/01/2021 सुनवाई क" तार"ख / D…

Satypal Jaikumar Jain, Mumbai vs. DCIT Cen Cir 39, Mumbai

The appeal of the assessee is allowed and the

ITA 3965/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Acit, Satyapal Jaikumar Jain, Cc-39, R. No.32(1), 82, Maker Chambers-Iii, बनाम/ Ground Floor, Nariman Point, Vs. Aayakar Bhavan, Mumbai-400021 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpj1888Q Assessment Year: 2010-11 Satyapal Jaikumar Jain, Acit, 82, Maker Chambers-Iii, Cc-39, R. No.32(1), बनाम/ Nariman Point, Ground Floor, Vs. Mumbai-400021 Aayakar Bhavan, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aabpj1888Q

Section 131

…ks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy S…

ACIT CC 39, Mumbai vs. Satypal Jain, Mumbai

The appeal of the assessee is allowed and the

ITA 3831/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Acit, Satyapal Jaikumar Jain, Cc-39, R. No.32(1), 82, Maker Chambers-Iii, बनाम/ Ground Floor, Nariman Point, Vs. Aayakar Bhavan, Mumbai-400021 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpj1888Q Assessment Year: 2010-11 Satyapal Jaikumar Jain, Acit, 82, Maker Chambers-Iii, Cc-39, R. No.32(1), बनाम/ Nariman Point, Ground Floor, Vs. Mumbai-400021 Aayakar Bhavan, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aabpj1888Q

Section 131

…ks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy S…

M/S Cargo Motors Pvt. Ltd., Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 4439/DEL/2015[2012-13]Status: DisposedITAT Delhi08 Nov 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Joginder Singh, Assessment Year: 2012-13 Cargo Motors Pvt. Ltd. Dcit, 1/9-B, Jindal House, Circle-5(2), बनाम/ Asaf Ali Road, C.R. Building, Vs. Delhi-110002 New Delhi-110002 ("नधा%&रती /Assessee) (राज"व /Revenue) Pan. No.Aaacc2744C

Section 14A

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, Assessment Year: 2012-13 Cargo Motors Pvt. Ltd. DCIT, 1/9-B, Jindal House, Circle-5(2), बनाम/ Asaf Ali Road, C.R. Building, Vs. Delhi-110002 New Delhi-110002 ("नधा%&रती /Assessee) (राज"व /Revenue) PAN. No.AAACC2744C Shri Kaushlendra Tiwari DR राज"व क" ओर से / Revenue by "नधा%&रती क" ओर से / Assessee by Shri Ashok Khandelwal 08/11/2017 सुनवाई क+ तार"ख /…

Asst CIT 8(1)(1), Mumbai vs. Royal Western India Truf Club Ltd, Mumbai

In the result, the appeals are dismissed

ITA 5570/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Sept 2017AY 2011-12

Bench: Shri D T Garasia & Shri N K Pradhan

For Appellant: Shri Purushottam KumarFor Respondent: Shri Salil Kapoor, Ms. Saumya Singh &
Section 143(3)Section 263

…rks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) AT) (Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalai 249 ITR 219 (SC) viii Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Sa…

Asst CIT 8(1)(1), Mumbai vs. Royal Western India Truf Club Ltd, Mumbai

In the result, the appeals are dismissed

ITA 5569/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Sept 2017AY 2010-11

Bench: Shri D T Garasia & Shri N K Pradhan

For Appellant: Shri Purushottam KumarFor Respondent: Shri Salil Kapoor, Ms. Saumya Singh &
Section 143(3)Section 263

…rks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) AT) (Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalai 249 ITR 219 (SC) viii Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Sa…

Addl CIT 2(1), Mumbai vs. Gtl Ltd, Mumbai

ITA 5419/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 May 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 10BSection 143(1)

…ks Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy S…