DCIT v. Turquoise Investment & Finance Ltd.

378 ITR 693High Court2015#1667 most cited

What is DCIT v. Turquoise Investment & Finance Ltd. authority for?

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Also referred to as

DCIT v. Turquoise Investment & Finance Ltd. · Fast Booking (I) Pvt. Ltd. · 378 ITR 693 · admission of additional ground · cross objection · legal issue · appellate procedure · section 154 · section 142(2c) · section 153b(1)

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 153b(1)rectification under section 154section 144basection 206csection 158bcsection 206section 2(22)

Judgments citing DCIT v. Turquoise Investment & Finance Ltd.

ACIT CC-18 vs. NEENA HARDEEP SINGH,

Accordingly, this ground is allowed for statistical purposes

ITA 1421/DEL/2008[2004-2005]Status: DisposedITAT Delhi14 Jun 2023AY 2004-2005

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaacit, Vs. Mrs. Neena Hardeep Singh Central Circle-18, L-5, Hauz Khas Enclave, Room No. 327, 3Rd Floor New Delhi Ara Centre, E-2, Pan : Aarps4684B Jhandewalan Extn., New Delhi

Section 143(2)Section 143(3)Section 250

…Departmental appeal before the Tribunal, provided facts are on record:  CIT vs Silver Line: 383 ITR 455 (Del)  CIT vs K Venkatesh Dutt: 319 ITR 331 (Kar)  DCIT vs. Turquoise Investment & Finance Ltd.: 299 ITR 143 (MP)  Fast Booking (I) (P.) Ltd. vs DCIT: 378 ITR 693 (Del)  DCIT vs Liquid Investment & Trading Co. Ltd.:  Steri Sheets Ltd in ITA No.546 & 547/Del/2000 (Del Trib.) ITA No. 1421/Del/2008 & C.O. No. 26/Del/09 Neena Hardeep Singh 12  Daler Singh Mehndi vs DCIT: [2018] 91 taxmann.com 178 (Del Trib.) We have given thoughtful consideration to the facts, submissions and law relied and the grounds…

NEERU DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1825/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1824/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

DUGGAL ESTATES PVT. LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1823/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1822/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1821/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1820/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1819/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1818/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1817/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jan 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1816/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1815/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1814/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1813/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

POONAM DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1812/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

POONAM DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1811/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ntention for admission of additional ground which is legal in nature, he has relied upon Judgment of the Hon’ble Supreme Court in the case of Singhad Technical Society 397 ITR 344 (SC), Judgments of Delhi High Court in the cases of Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) and Silver Line 383 ITR 455 (Del.), Judgment of Hon’ble Punjab & Haryana High Court in the case of M/s. VMT Spinning Co. Ltd., 389 ITR 326 (P & H). He has, therefore, prayed that additional ground which has already taken in the Memorandum of Appeal may be admitted for disposal of the appeals. 7. On the other hand, Ld. D.R. strongly object…

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DCIT v. Turquoise Investment & Finance Ltd. (378 ITR 693) — Cited in 68 Judgments | BharatTax