Dilip Kumar v. ACIT

111 Taxmann.com 52High Court2019#10083 most cited

What is Dilip Kumar v. ACIT authority for?

When an assessee submits additional evidence for the first time before the Commissioner (Appeals) and the matter is remanded to the Assessing Officer for verification, but the Assessing Officer fails to consider the evidence, the matter should be remanded again for readjudication.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2022.

Also referred to as

Dilip Kumar v. ACIT · 111 Taxmann.com 52 · additional evidence · Commissioner Appeals · Assessing Officer · remand · readjudication · natural justice · evidence verification

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Judgments citing Dilip Kumar v. ACIT

M/S Bhandari Health Care Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-6-3, Jaipur

ITA 689/JPR/2018[2014-15]Status: DisposedITAT Jaipur24 Aug 2022AY 2014-15
For Appellant: Sh. Sandeep JhanwarFor Respondent: Sh. Prathviraj Meena (CIT)
Section 143(3)Section 40Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 688 & 689/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 & 2014-15 cuke M/s Bhandari Health Care Pvt. ACIT Vs. Ltd. 138-A, Vasundhra Colony, Circle-06, Gopalpura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 7547 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar jktLo…

M/S Bhandari Health Care Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

ITA 688/JPR/2018[2013-14]Status: DisposedITAT Jaipur24 Aug 2022AY 2013-14
For Appellant: Sh. Sandeep JhanwarFor Respondent: Sh. Prathviraj Meena (CIT)
Section 143(3)Section 40Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 688 & 689/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 & 2014-15 cuke M/s Bhandari Health Care Pvt. ACIT Vs. Ltd. 138-A, Vasundhra Colony, Circle-06, Gopalpura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 7547 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Jhanwar jktLo…

Principal Commissioner of Income Tax-5, Kokata vs. M/S. L.G.W. Ltd

ITA/35/2020HC Calcutta12 Aug 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : August 12, 2022 Appearance : Ms. Smita Das De, Adv. ….For Appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …For Respondent The Court : This Appeal Filed By The Revenue Under Section 260A Of The Income Tax Act, 1961 (The Act, For Brevity) Is Directed Against The Order Of The Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) Dated 5Th October, 2018 In I.T.A. No.1786/Kol/2016 For The Assessment Year 2012-13. The Revenue Has Raised The Following Substantial Questions Of Law For Consideration: - A) Whether On The Facts & In The Circumstances Of The Case, The Tribunal Has Misinterpreted Section 194C, More Particularly 194C (7) Of The Income Tax Act, 1961 Read With Rule 31A Of The Income

Section 194CSection 194C(6)Section 194C(7)Section 200Section 234Section 260ASection 31Section 31ASection 48Section 6

…OD – 13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITA/35/2020 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS. M/S. L.G.W. LTD. BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : AUGUST 12, 2022 Appearance : Ms. Smita Das De, Adv. ….for appellant Mr. J.P. Khaitan, Sr. Adv. Mr. Ananda Sen, Adv. …for respondent The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order of the Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) dated 5th…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2761/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2758, 2759-2761/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11, 2012-13 to 2014-15 v. M/s.T.V.Sundaram Iyengar- The Asst. Commissioner- & Sons Ltd., of Income Tax, 7B, TVS Building, Corporate Cirlce-2, West Veli Street, Madurai. Madurai-625 001. [PAN: AABCT 0159 K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2760/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Jun 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2758, 2759-2761/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11, 2012-13 to 2014-15 v. M/s.T.V.Sundaram Iyengar- The Asst. Commissioner- & Sons Ltd., of Income Tax, 7B, TVS Building, Corporate Cirlce-2, West Veli Street, Madurai. Madurai-625 001. [PAN: AABCT 0159 K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2759/CHNY/2019[2012-13]Status: DisposedITAT Chennai22 Jun 2022AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2758, 2759-2761/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11, 2012-13 to 2014-15 v. M/s.T.V.Sundaram Iyengar- The Asst. Commissioner- & Sons Ltd., of Income Tax, 7B, TVS Building, Corporate Cirlce-2, West Veli Street, Madurai. Madurai-625 001. [PAN: AABCT 0159 K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील…

T.V.Sundaram Iyengar & Sons Ltd., Madurai vs. ACIT Corporate Circle 2, Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2758/CHNY/2019[2010-11]Status: DisposedITAT Chennai22 Jun 2022AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2758, 2759-2761/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11, 2012-13 to 2014-15 v. M/s.T.V.Sundaram Iyengar- The Asst. Commissioner- & Sons Ltd., of Income Tax, 7B, TVS Building, Corporate Cirlce-2, West Veli Street, Madurai. Madurai-625 001. [PAN: AABCT 0159 K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील…

ACIT Corporate Circle 2, Madurai vs. T.V.Sundaram Iyengar & Sons Ltd., Madurai

In the result, appeals filed by the assessee in ITA Nos

ITA 2754/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Ble

For Appellant: Mr.N.V.Balaji, AdvFor Respondent: Mr.Varuvooru Sreedhar
Section 10(34)Section 143(3)Section 14A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2758, 2759-2761/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11, 2012-13 to 2014-15 v. M/s.T.V.Sundaram Iyengar- The Asst. Commissioner- & Sons Ltd., of Income Tax, 7B, TVS Building, Corporate Cirlce-2, West Veli Street, Madurai. Madurai-625 001. [PAN: AABCT 0159 K] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील…

M/S. Varun Beverages Ltd., Uttar Pradesh vs. ITO (TDS), Noida

In the result, both the appeals are partly allowed for statistical purposes

ITA 4316/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi05 Mar 2020

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Rajat Jain, CA and Shri Akshat Jain, CAFor Respondent: Shri Saras Kumar, Sr. DR
Section 194CSection 194C(7)Section 201(1)Section 7

…ITA No.- 4315 and 4316/Del/2016. M/s Varun Beverages Limited. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4315/Del/2016 (Assessment Year: 2014-15) M/s Varun Beverages Ltd., Income Tax Officer (TDS), 2E, Udyog Kendra, ECOTECH- Vs. Room No. 109, III, Aayakar Bhawan, Greater Noida-201306, A-2D, Sector-24, Uttar Pradesh. Noida. PAN No: AAACV2678L APPELLANT RESPONDENT ITA No:- 4316/Del/2016 (Assessment Year: 2015-16) M/s Varun Beverages Ltd., Income Tax Officer (TDS), 2E, Udyog Kendra, ECOTE…

M/S. Varun Beverages Ltd., Uttar Pradesh vs. ITO (TDS), Noida

In the result, both the appeals are partly allowed for statistical purposes

ITA 4315/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi05 Mar 2020

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Rajat Jain, CA and Shri Akshat Jain, CAFor Respondent: Shri Saras Kumar, Sr. DR
Section 194CSection 194C(7)Section 201(1)Section 7

…ITA No.- 4315 and 4316/Del/2016. M/s Varun Beverages Limited. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 4315/Del/2016 (Assessment Year: 2014-15) M/s Varun Beverages Ltd., Income Tax Officer (TDS), 2E, Udyog Kendra, ECOTECH- Vs. Room No. 109, III, Aayakar Bhawan, Greater Noida-201306, A-2D, Sector-24, Uttar Pradesh. Noida. PAN No: AAACV2678L APPELLANT RESPONDENT ITA No:- 4316/Del/2016 (Assessment Year: 2015-16) M/s Varun Beverages Ltd., Income Tax Officer (TDS), 2E, Udyog Kendra, ECOTE…

Dilip Kumar v. ACIT (111 Taxmann.com 52) — Cited in 10 Judgments | BharatTax