DGP Hinoday Inds' Ltd. v. DCIT

13 SOT 733Income Tax Appellate Tribunal2007#22357 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2023.

Judgments citing DGP Hinoday Inds' Ltd. v. DCIT

M/S. Maa Tarani Logistics Ltd, Joda vs. ACIT Cir.-1(1), Cuttack

In the result, appeal of the assessee stands allowed

ITA 140/CTK/2023[2012-13]Status: HeardITAT Cuttack21 Aug 2023AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & And Rajesh Kumarassessment Year : 2012-13 M/S Maa Tarani Logistics M/S Maa Tarani Logistics Vs. Acit, Circle Acit, Circle-1(1), Ltd., Ltd., Unchabali, Unchabali, Po: Po: Cuttack Bamabri, Bamabri, Via Via- Joda, Keonjhar Pan/Gir No. Pan/Gir No.Aaecm 7549 R (Appellant (Appellant) .. ( Respondent Respondent) Assessee By Assessee By : S/Shri Soumitra Choudhury & Jaydeep Soumitra Choudhury & Jaydeep Chakraborty, Advocates Revenue By : Shri M.K.Gautam, Pr. Cit (Osd) Pr. Cit (Osd) Date Of Hearing : 21/08 8/2023 Date Of Pronouncement : 21/0 /08/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), , Nfac, Nfac, Delhi, Dated 27.3.2023 In Appeal No.Itba/Nfac/S/250/2022 Itba/Nfac/S/250/2022-23/1051397448(1) For The Assessment Year For The Assessment Year 2012-13. 2. S/Shri Shri Soumitra Choudhury & Jaydeep Chakraborty, Advocates Soumitra Choudhury & Jaydeep Chakraborty, Advocates Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Assessee & Shri M.K.Gautam, Ld. Pr.Cit (Osd) Appeared For The Reve Appeared For The Revenue.

For Appellant: S/Shri Soumitra Choudhury & JaydeepFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 127Section 127(2)Section 143(2)Section 143(3)Section 144Section 1aSection 234Section 68

…ition with the permission of the Court, and the Assessment Order to be kept in sealed cover and which was served on the Assessee after the dismissal of the Writ Petition on 5-12-2017." e) The Hon'ble Mumbai ITAT in the case of DGP Hinoday Inds' Ltd. vs. DCIT (13 SOT 733) held in para-l4 that as no appeal is provided against a transfer order made under section L27 of the Income-tax Act, the Tribunal cannot therefore hold that the transfer of records from ACIT, Pune to ACIT, Mumbai is invalid. The remedy in the matter lies under the writ jurisdiction before the respective High Courts and/or Supreme Court. As no app…

Raj Sheela Growth Fund (P) Ltd., New Delhi vs. ITO, Ward- 21(1), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 881/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Aug 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: S/Shri Raj Kumar Gupta and SumitFor Respondent: Shri J.K. Mishra, CIT-D.R

Section 127Section 143(3)Section 224Section 56Section 56(2)(viia)Section 68

…ation given by ITO, Ward-25(4) and transfer of fde by the said ITO, and the case was not transferred to him by any order passed u/s. 127 by any competent authority - therefore reassessment made by ITO Ward-33 (2) is invalid.” v) DGP IIINODAY INDS. LTD. (2007) 13 SOT 733 (MUM.). Held “...Whether for transfer of case u/s. 127 not only reasons are to be 17 I.T.A. No.881/DEL/2019 recorded prior to transfer of records but also communicated to person concerned — held, yes.” vi) Sh. Harish Chand Pandey Vs. ITO ITA No.l727/Del/2018 Order Dtd.07.06.18 by Delhi ITAT ‘C’ Bench. The notice issued and assessment completed by…

ACIT, New Delhi vs. Sh. Suresh Jain, New Delhi

In the result, appeals of the department are dismissed

ITA 369/DEL/2012[2000-01]Status: DisposedITAT Delhi28 Apr 2017AY 2000-01

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 369/Del/2012 : Asstt. Year : 2000-01 Ita No. 370/Del/2012 : Asstt. Year : 2001-02 Ita No. 374/Del/2012 : Asstt. Year : 2006-07 Acit Vs Suresh Jain Circle-38(1), C-29, Panchsheel Enclave New Delhi New Delhi (Appellant) (Respondent) Pan No. Acxpj6507G Assessee By : Sh. Sh. Raj Kumar Gupta, Adv. & Sh. Sumit Goyal, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 14.02.2017 Date Of Pronouncement : 28.04.2017 Order Per N. K. Saini, Am: These Appeals By The Department Are Directed Against The Separate Orders Each Dated 29.11.2001 Of The Ld. Cit(A)- Xxviii, New Delhi For The Assessment Year 2000-01, 2001-02 & 2006-2007. Since The Appeals Pertain To The Same Assessee, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Sh. Raj Kumar Gupta, Adv. &For Respondent: Sh. S. S. Rana, CIT DR

Section 153A

…ities on the above preposition of law are as under:- " NITIN DEVELOPERS AND CONST Vs CIT 284 ITR 605 (DEL.) " KUMAR KUMAR & BROTHERS AND ANOTHER Vs UOI 290 ITR 310 (CAL.) " VIJAY KUMAR GAURI SHANKAR Vs CIT 153 TAXMAN 272 (ALL.) " DGP HINODAY INDS. LTD. (2007) 13 SOT 733 (MUM.) In view of above, the Asstt. be please quashed as without jurisdiction.” 5. The learned CIT(A) also asked the remand report from the AO who vide report dated 30.12.2008 submitted as under: “Thus, according to the assessee, there is apparent change in the jurisdiction. According to the assessee no order u/s 127 has been passed. In this regar…