Dilip S. Dahanukar v. Assisstant Commissioner Income Tax

90 ITD 525Income Tax Appellate Tribunal2004#13012 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2019 to 2019.

Judgments citing Dilip S. Dahanukar v. Assisstant Commissioner Income Tax

The Dy. Commissioner of Income Tax, Circle-2(1)(1), Baroda vs. M/S. Sun Pharmaceuticals Industries Limited, Vadodara

In the result, appeal of the Revenue is dismissed

ITA 2260/AHD/2017[2007-08]Status: DisposedITAT Ahmedabad26 Sept 2019AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasad)

For Appellant: Shri O.P. Sharma, CIT/DRFor Respondent: Shri S.N. Soparkar, Sr. Advocate
Section 115JSection 143(1)Section 143(3)Section 148

…law and on facts in annulling reassessment order by relying on the decision of Hon'ble Allahabad High Court in the case of CIT vs. Chandra Bhan, 46 taxmann. 108 (All.) and decision of Hon'ble I.T.A.T. Mumbai in the case of Dilip Dahanukar vs. ACIT reported in 90 ITD 525 without taking note of the fact that till the date preceding the date of receipt of Hon'ble Gujarat High Court's order dated 29.07.2013, in S.C.A. No. 2966 of 2013, the A.O. was unaware of the fact that stay on finalizing assessment was vacated." 2. The facts of the case are that assessee is a Pharma Company listed in BSE/NSE. It is engaged in ma…

Sumati Kumar Kasliwal, Indore vs. Assistant Commissioner of Income Tax, (Central)-1, Indore

ITA 472/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

M/S Nishant Finance Pvt.Ltd, Indore vs. Assistant Commissioner of Income Tax-Central (I), Indore

ITA 470/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

Shrimati Sharda Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 469/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

M/S Pumarth Infrastructure Pvt.Ltd., Indore vs. Assistant Commissioner of Income Tax (Central)-1, Indore

ITA 468/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

Manoj Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (1), Indore

ITA 466/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

Parth Kasliwal, Indore vs. Assistant Commissioner of Income Tax- Central (I), Indore

ITA 465/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

Dyputi Commissioner of Income Tax (Central)-1, Indore vs. M/S Pumarth Infrastructure Pvt. Ltd., Indore

ITA 452/IND/2017[2013-14]Status: DisposedITAT Indore30 Apr 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 132Section 143(2)Section 153ASection 68

…re is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned counsel for the appellant placed reliance on the case of Dilip S. Dahanukar v. Assisstant Commissioner Income Tax [2004] 90 ITD 525 (Mumbai). It was further submitted by the learned counsel for the appellant that when the affidavit was filed before the Assessing Officer Sumati Kumar Kasliwal & others ITANo.181,472/Ind/2017,ITA(SS)No.178,ITANo.468/Ind/2017&C.O.No.31/Ind/2018 and others in June 2015 the period of limitation was very much available till 31st July 2015 and the…

Dilip S. Dahanukar v. Assisstant Commissioner Income Tax (90 ITD 525) — Cited in 8 Judgments | BharatTax