Delhi High in CIT v. Escorts Farms Pvt Ltd.

180 ITR 80High Court#19678 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Delhi High in CIT v. Escorts Farms Pvt Ltd.

ITO, WD.9(1), KOLKATA vs. M/S MAHARAJ VINCOM PVT. LTD., KOLKATA

ITA 35/KOL/2021[2009-10]Status: DisposedITAT Kolkata15 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.35/Kol/2021 Assessment Year: 2009-10 Ito, Ward-9(1), Kolkata……………….......................…...……………....Appellant Vs. M/S Maharaj Vincom Pvt. Ltd……............…..........................…..…..... Respondent 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] C.O. No.6/Kol/2023 (A/O I.T.A. No.35/Kol/2021) Assessment Year: 2009-10 M/S Maharaj Vincom Pvt. Ltd……............…..........................…....... Cross-Objector 69, Jamunalal Bajaj Street, Kolkata- 700007. [Pan: Aafcm6496E] Vs Ito, Ward-9(1), Kolkata …………..….......................…...……………....Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Department. Date Of Concluding The Hearing : March 07, 2024 Date Of Pronouncing The Order : May 15, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: This Appeal By The Revenue & Corresponding Cross-Objection By The Assessee Have Been Preferred Against The Order Dated 08.09.2020 Of The Commissioner Of Income Tax (Appeals)-7, Kolkata (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1)Section 143(3)Section 147Section 250Section 263

…t was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High in CIT vs Escorts Farms Pvt Ltd 180 ITR 80 (Del) and upon the decision of the co-ordinate bench in the case of Krishna Kumar Saraf vs CIT ITA No.4562/De1/2011 dated 24-09-32015 and Steel Strips Ltd v ACIT 53 ITD 553 (Chd). He thus requested that the impugned revision order passed by the Id.CIT is illegal on this primary jurisdictional ground itself. 5. Per contra, Ld. Departmental Represen…

ITO, WARD-6(1), KOLKATA vs. M/S DANIEL COMMODITIES PVT. LTD., KOLKATA

ITA 645/KOL/2020[2009-10]Status: DisposedITAT Kolkata07 May 2024AY 2009-10

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.645/Kol/2020 Assessment Year: 2009-10 Ito, Ward-6(1), Kolkata………..…….......................…...……………....Appellant Vs. M/S Daniel Commodities Pvt. Ltd…..........…..........................…..…..... Respondent 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] C.O. 4/Kol/2023 (A/O I.T.A. No.645/Kol/2020) Assessment Year: 2009-10 M/S Daniel Commodities Pvt. Ltd…………….....................…..…..... Cross-Objector 6, Lyons Range, Kolkata – 1. [Pan: Aaccd9344F] Vs Ito, Ward-6(1), Kolkata …………….......................…...……………....Respondent Appearances By: Shri Abhijit Kundu, Cit-Dr, Advocate, Appeared On Behalf Of The Department. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : February 23, 2024 Date Of Pronouncing The Order : May 07, 2024

Section 143(1)Section 144Section 147Section 148Section 151Section 250Section 263

…t was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High in CIT vs Escorts Farms Pvt Ltd 180 ITR 80 (Del) and upon the decision of the co-ordinate bench in the case of Krishna Kumar Saraf vs CIT ITA No.4562/De1/2011 dated 24-09-32015 and Steel Strips Ltd v ACIT 53 ITD 553 (Chd). He thus requested that the impugned revision order passed by the Id.CIT is illegal on this primary jurisdictional ground itself. 5. Per contra, Ld. Departmental Represen…

VALIANT GLASS WORKS P.LTD,MUMBAI vs. ASST CIT CEN CIR 38, MUMBAI

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1612/MUM/2013[2002-03]Status: DisposedITAT Mumbai27 Jul 2016AY 2002-03

Bench: Sri G. S. Pannu & Sri Sanjay Gargvaliant Glass Works Pvt. Vs. The Asst. Commissioner Of Ltd., C/O. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 Pan:Aaacv 1224 E Appellant .. Respondent

For Appellant: Shri S. L. Jain, ARFor Respondent: Shri G. M. Doss, (CIT& DR)
Section 132Section 143Section 143(2)Section 143(3)Section 148Section 153ASection 154Section 263Section 28Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SRI G. S. PANNU, ACCOUNTANT MEMBER AND SRI SANJAY GARG, JUDICIAL MEMBER Valiant Glass Works Pvt. Vs. The Asst. Commissioner of Ltd., C/o. Shankarlal Jain & Income Tax, Associates, 12, Engineer Central Circle-38, Mumbai Building, 265, Princess Street, Mumbai 400 002 PAN:AAACV 1224 E Appellant .. Respondent Appellant by: Shri S. L. Jain, AR Respondent by: Shri G. M. Doss, (CIT& DR) Date of hearing: 30-06-2016 Date of pronouncement: 27-07-2016 O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the…

WESTILIFE DEVELOPMENT LTD,MUMBAI vs. PR CIT 5, MUMBAI

ITA 688/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Jun 2016AY 2011-12

Bench: Shri Amit Shukla () & Shri Ashwani Taneja (Acountant Member)

Section 143(3)Section 263

…t was further argued by him that the impugned assessment order was non est in the eyes of law and, therefore, the same could not have been revised by the Id.CIT. In this regard, he relied upon the judgment of Hon'ble Delhi High in CIT vs Escorts Farms Pvt Ltd 180 ITR 80 (Del) and upon the decision of the co-ordinate bench in the case of Krishna Kumar Saraf vs CIT ITA No.4562/De1/2011 dated 24-09-32015 and Steel Strips Ltd v ACIT 53 ITD 553 (Chd). He thus requested that the impugned revision order passed by the Id.CIT is illegal on this primary jurisdictional ground itself. 5. Per contra, Ld. Departmental Represen…

Delhi High in CIT v. Escorts Farms Pvt Ltd. (180 ITR 80) — Cited in 4 Judgments | BharatTax