Dell India (P) Ltd. v. JCIT, LTU

133 Taxmann.com 270High Court2021#16657 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 250 Section 36(1)(viia)Section 36(1)(viii)

Issues it is cited on

section 147(b)section 34(1)kelvinator mere change of opinion live link section 34 income escaping assessment change of opinion liable to tax tangible material capital expenditure escapement of income

Judgments citing Dell India (P) Ltd. v. JCIT, LTU

DCIT 3(3)(2), Mumbai vs. M/S. Small Industries Development Bank of India, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1809/MUM/2023[2015-16]Status: DisposedITAT Mumbai26 Feb 2024AY 2015-16

Bench: Shri N. K. Choudhry & Shri Gagan Goyaldcit Circle – 3(3)(1), R. No. 609, Aayakar Bhavan, M. K. Road, Churchgate, Mumbai – 400 020 ...... Appellant Vs. Small Industries Development Bank Of India Sme Development Centre, C-11, G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400 051 Pan – Aabcs3480N ..... Respondent

For Appellant: Dr. Kishor Dhule, Ld. DRFor Respondent: Shri Gaurav Kabra, Ld. AR

Section 115JSection 143(3)Section 147Section 148Section 250Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER DCIT Circle – 3(3)(1), R. No. 609, Aayakar Bhavan, M. K. Road, Churchgate, MumbaI – 400 020 ...... Appellant Vs. Small Industries Development Bank of India SME Development Centre, C-11, G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400 051 PAN – AABCS3480N ..... Respondent Appellant by : Dr. Kishor Dhule, Ld. DR Respondent by : Shri Gaurav Kabra, Ld. AR Date of hearing : 18/12/2023 Date of pronouncement : 26/02/2024 ORDER PER GAGAN GOYAL, A.M: This appeal b…

Eminence Corporation (P) Limited, Bhubaneswar vs. ITO, Ward-2(3), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 227/CTK/2019[2005-06]Status: HeardITAT Cuttack10 Jan 2023AY 2005-06

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.227/Ctk/2019 (ननधाारण वषा / Assessment Year :2005-2006) M/S Eminence Corporation Pvt. Ltd Vs Ito, Ward-2(3), Bhubaneswar C-7, Saheed Nagar Market Building Bhubaneswar-751007 Pan No. :Aafcs 9723 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri S.C.Mohanty, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 10/01/2023 घोषणा की तारीख/Date Of Pronouncement : 10/01/2023 आदेश / O R D E R Per Bench : This Appeal Is Filed By The Assessee Against The Order Of The Ld Cit(A)-1, Bhubaneswar, Dated 15.03.2019, Passed In I.T.Appeal No.0228/14-15 For The Assessment Year 2005-2006. 2. This Appeal Had Originally Been Disposed Off By The Decision Of The Coordinate Bench Of The Tribunal Vide Order Dated 06.08.2020. The Said Order Of The Tribunal Had Been Recalled In The Miscellaneous Application Filed By The Assessee Being M.A.No.33/Ctk/221 Vide Order Dated 19.08.2022 For The Limited Purpose Of Adjudicating The Ground No.1 Of The Assessee’S Appeal. Now, The Appeal Is Fixed For Hearing Before Us Today For Adjudicating The Ground No.1 Raised In The Grounds Of Appeal, Which Is As Under :-

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 143(3)Section 147Section 148Section 263Section 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.227/CTK/2019 (ननधाारण वषा / Assessment Year :2005-2006) M/s Eminence Corporation Pvt. Ltd Vs ITO, Ward-2(3), Bhubaneswar C-7, Saheed Nagar Market Building Bhubaneswar-751007 PAN No. :AAFCS 9723 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mo…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.464 to 465/Bang/2020 Assessment year : 2013-14 & 2014-15 Mysore Minerals Ltd. Vs. The Deputy Commissioner [now Karnataka State Minerals of Income Tax, Corporation Ltd.], Circle 4[1][2], BMTC Shantinagar TTMC Building, Bengaluru. ‘A’ Block, 5th Floor, Shantinagar, Bengaluru – 560 027. PAN: AACCM 2873L APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.03.2…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148

Mr.M J Aravind, Bangalore vs. Assistant Commissioner of Income Tax Circle-2(3)(1), Bangalore

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

ITA 222/BANG/2019[2011-12]Status: DisposedITAT Bangalore25 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 147Section 148Section 14ASection 48Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2011-12 Shri M J Aravind, Vs. The Assistant Commissioner Nirvana, 329, 18th Cross, of Income Tax, Ideal Homes Layout, Phase I, Circle 2(3)(1), Rajarajeshwari Nagar, Bangalore. Bangalore – 560 098. PAN: ACBPA 0889J APPELLANT RESPONDENT Appellant by : Shri Narendra Sharma, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.02.2022 Date of Pronouncement : 25.02.2022 O R D E R Per Chandra Poojari, Acco…